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Editor<br />

John Goldsworth<br />

Advertising and<br />

Marketing Manager<br />

Richard East<br />

Commercial Manager<br />

Jennifer Crook<br />

Design and<br />

Production Manager<br />

Daniel East<br />

Subscriptions<br />

trusts@dial.pipex.com<br />

Specialist Editors<br />

Helen Bright<br />

Ralph Ray<br />

Gostick Hall Publications<br />

(Elmscroft Limited)<br />

The Mill Office<br />

Wendens Ambo<br />

Saffron Walden, Essex<br />

Nr Cambridge CB11 4JX<br />

Registered in England<br />

No: 2166080<br />

ISSN 1363-1780<br />

Contact Information:<br />

Editorial<br />

+44 (0) 1799 541152<br />

Advertising & Marketing<br />

+44 (0) 1799 542292<br />

Facsimile Number:<br />

+44 (0) 1799 541972<br />

E-mail:<br />

trusts@dial.pipex.com<br />

Internet:<br />

www.trusts-and-trustees.com<br />

www.gostickhall.com<br />

Contents<br />

Volume 12, Issue 5, April 2006<br />

Item Page<br />

Introductory articles<br />

Reflections on the versatility of the international private foundation 4<br />

by Dr. Johanna Niegel, LL.M.<br />

Discovering the world of international foundations 6<br />

by John Goldsworth, LL.B., LL.M.<br />

Articles<br />

The proposed Anguilla Foundation Act 2006 8<br />

by John D.K. Lawrence and Dr.Tom Haeusler<br />

The Austrian private foundation as an important means for international investors 10<br />

by Dr. Friedrich Schwank<br />

Drafting the charter of a Bahamian foundation 12<br />

by Heather L.Thompson<br />

Companies in Gibraltar limited by guarantee acting as private foundations 14<br />

by Clotilde Briquet and Chris White<br />

Foundations (“Yayasan”) under Indonesian law revisited 16<br />

by Theodoor Bakker<br />

Managing a foundation in the IoM - thinking of the future 20<br />

by Charles Cain<br />

Italian foundations and charitable trusts compared and contrasted 22<br />

by Salvatore di Salvatore, LL.M., and Anna Zappia<br />

Cultural and artistic foundations in Italy 24<br />

by Dott. ssa Giulia Baldi<br />

The expanding foundation culture? 26<br />

by Nick Poole and Andrzej Radomski<br />

Liechtenstein private foundations: a synopsis 30<br />

by Oliver Schmidt lic. iur, LL.M.<br />

The information rights of beneficiaries of a Liechtenstein foundation – 37<br />

an overview of recent court rulings<br />

by Dr. Markus Summer, LL.M.<br />

The foundation and the private foundation under Netherlands Antilles law 41<br />

by Aede Gerbranda<br />

Two practical uses for Dutch foundations 44<br />

by Roy van den Munckhof, LL.M.<br />

The Nevis multiform foundation: 47<br />

a versatile instrument for use in international estate planning and asset management<br />

by Robin H. Cotterell FCA<br />

Advantages of the Panamanian private interest foundation for the offshore investor 50<br />

by Randall S.Webster<br />

The liability of the members of the foundation council in the 53<br />

Panamanian private interest foundation<br />

by Dayra Berbey de Rojas<br />

Frequently asked questions about St. Kitts foundations 56<br />

by Shawna Lake<br />

Swiss code on foundations revised after nearly 100 years 59<br />

by Dr. Edgar H. Paltzer, LL.M. and Daniel Schmid, LL.M.<br />

Trust Register 64<br />

Copyright: prior written consent is required before reproduction<br />

Every care has been taken over the accuracy of the contents of this publication but liability is not accepted by the publisher, editor, editorial advisors,<br />

contributors: their firms, partners, employees or colleagues, for any errors or omissions. Appropriate professional advice should be taken before<br />

embarking upon any transaction in connection with any matters contained in this journal.<br />

TRUSTS & TRUSTEES | Private Foundations: a world review 2006 | April 2006<br />

Contents<br />

1

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