TQR: September 2023
In Issue 3 of the Trust Quarterly Review, we explore the concept of saisie judiciaire following a recent UK Privy Council decision in the Jersey case of Fang; provide an overview of new legislation clarifying the tax treatment of trusts in Brazil; look at new trust reporting rules and guidance in Canada; and offer an analysis of the tension between ethical investment theory and traditional trustee investment duties, with a focus on New Zealand.Plus, we look at some of the latest trust developments across the globe.
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