Front Matter (PDF) - Trusts & Trustees
Front Matter (PDF) - Trusts & Trustees
Front Matter (PDF) - Trusts & Trustees
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June 2005 ~ Volume 11 Issue 7<br />
World Trust Survey 2005<br />
✑ Anguilla<br />
John O. Dyrud,Webster Dyrud Mitchell<br />
jdyrud@websterdyrud.com<br />
✑ Antigua and Barbuda<br />
Alice N. Roberts, CMT Corporate Services Limited,<br />
cmt@candw.ag and Clare K. Roberts, Roberts & Co,<br />
robertslaw@candw.ag<br />
✑ Bahamas<br />
Heather L.Thompson and Shira Mackenzie, Higgs &<br />
Johnson, hthompson@higgsjohnson.com and<br />
smackenzie@higgsjohnson.com<br />
✑ Barbados<br />
Compass International, LLP, London,<br />
info@compassgroupintl.com<br />
✑ Belize<br />
Stella Rudon, Compass Trust Corporation,<br />
rudon@compassgroupintl.com<br />
✑ Bermuda<br />
Michelle St Jane and Tammy Clarke-Richardson, Kairos<br />
Philanthropy, mstjane@myoffice.bm<br />
✑ British Virgin Islands<br />
Jennifer P.Webster, Coverdale Trust Services Ltd,<br />
JWebster@coverdalebvi.com and Vanessa King, O’Neal<br />
Webster, vking@onealwebster.com<br />
✑ Brunei Darussalam<br />
Khairul A. Khairuddin LL.B(Hons), MOI, HMR Trust Ltd,<br />
info@hmrtrust.com.bn<br />
✑ Canada (Ontario)<br />
Margaret R. O’Sullivan, Margaret O’Sullivan & Associates,<br />
mosullivan@osullivanlaw.com<br />
✑ Cayman Islands<br />
Tony Pursall, Maples & Calder,<br />
tony.pursall@maplesandcalder.com<br />
✑ China<br />
Steven Sieker and John Gu, Baker & McKenzie,<br />
steven.sieker@bakernet.com;<br />
john.gu@bakernet.com<br />
✑ Cook Islands<br />
Ronnie Summers, Portcullis TrustNet (Cook Islands) Limited,<br />
invest@trustnet.co.ck<br />
May 2005 ~ Volume 11 Issue 6<br />
✑ The Revision of the Law of <strong>Trusts</strong> in Malta<br />
Dr. Max Ganado, Institute of Financial Services Practitioners<br />
✑ Flexibility key to building Malta’s trusts sector New legislation<br />
brings international opportunities<br />
Joe Bannister, Malta Financial Services Authority<br />
chairman@mfsa.com.mt<br />
✑ Regulatory overview of the <strong>Trusts</strong> and <strong>Trustees</strong> Act<br />
Dr. Michelle Buontempo, Malta Financial Services Authority<br />
mbuontempo@mfsa.com.mt<br />
✑ Code of Conduct for trustees<br />
Dr. Paula Vella Sciriha, Malta Financial Services Authority<br />
psvella@mfsa.com.mt<br />
April 2005 ~ Volume 11 Issue 5<br />
✑ A trust lawyer looks at foundations<br />
John Goldsworth Editor of <strong>Trusts</strong> & <strong>Trustees</strong> trusts@dial.pipex.com<br />
✑ Introductory note from the editor<br />
Dr. Johanna Niegel Allgemeines Treuunternehmen sf1@atu.li<br />
✑ Foundation or trust? The practitioners dilemma<br />
by Nick Poole Mossack Fonseca & Co. (Jersey) Limited<br />
jersey@mossfon.com<br />
✑ UK Taxation of Foundations<br />
Paul Stibbard Baker & McKenzie paul.stibbard@bakernet.com<br />
✑ The use of foundations in international real estate structuring<br />
Christian H Kälin Henley & Partners<br />
christian.kalin@henleyglobal.com<br />
March 2005 ~ Volume 11 Issue 4<br />
✑ Securitisation in China<br />
Maria Xuereb Deloitte Touche Tohmatsu<br />
marxuereb@deloitte.com.hk<br />
✑ New Zealand <strong>Trusts</strong>: Charities Bill 2004<br />
Andrew Clements and Arran Boote,Trust & Leadership Coaching<br />
Limited and Staples Rodway andrew@trustleadership.com and<br />
arran.boote@staplesham.co.nz<br />
✑ <strong>Trustees</strong>’ reactions to beneficiaries rights to information<br />
Clare Maurice Allen & Overy LLP clare.maurice@allenovery.com<br />
✑ Cyprus<br />
Elias A. Neocleous,Andreas Neocleous & Co,<br />
eliasn@neocleous.com<br />
✑ England (& Wales)<br />
John G. Goldsworth,The Mill Office, trusts@dial.pipex.com<br />
✑ Gibraltar<br />
Christopher White and Raquel Moss, Hassans,<br />
info@hassans.gi<br />
✑ Guernsey<br />
Advocate Peter Atkinson, Collas Day, inbox@collasday.com<br />
✑ Hong Kong<br />
William Ahern,Wealth and Tax Advisory Services (Asia) Limited -<br />
an HSBC Private Bank company, william.a.ahern@hsbcpb.com<br />
✑ India<br />
Mr Mrugen Trivedi, RSM & Co<br />
✑ Isle of Man<br />
Advocate Ben Hughes and Advocate Robert Colquitt, Cains<br />
Advocate Limited, bpfh@cains.co.im and ric@cains.co.im<br />
✑ Jersey<br />
Giles Corbin, Edward Devenport and Simon Gould, Mourant<br />
du Feu & Jeune, giles.corbin@mourant.com<br />
edward.devenport@mourant.com and<br />
simon.gould@mourant.com<br />
✑ Labuan<br />
Robert Liew and Chua Wei Min, Zaid Ibrahim & Co,<br />
robert.liew@zaidibrahim.com.sg and<br />
wei.min.chua@zaidibrahim.com.my<br />
✑ Latvia<br />
Mag.iur. Janis Grasis, University of Latvia, Janis.Grasis@one.lv<br />
✑ Liechtenstein<br />
Dr iur.Thomas Wilhelm, Heeb & Wilhelm,<br />
office.advo@zentauros.li<br />
✑ Mauritius<br />
KC Li,TEP, Mauritius International Trust Co. Ltd, info@mitco.mu<br />
✑ Nauru<br />
Peter H. MacSporran, macsporran@norfolk.nf<br />
✑ Nevis<br />
Robin H. Cotterell FCA, Hanver Corporate Services Limited,<br />
rcotterell@stealthpost.com<br />
✑ Locating a trust business in Malta<br />
Dr. Max Ganado, Ganado & Associates<br />
mganado@jmganado.com<br />
✑ Operating a trust company in Malta<br />
Malcolm Becker, Bentley Trust Limited<br />
admin@bentleytrust.com.mt<br />
✑ The taxation of trusts in Malta from an international perspective<br />
Conrad Cassar Torregiani, Deloitte & Touche<br />
ctorregiani@deloitte.com.mt and Anthony Cremona, Ganado &<br />
Associates acremona@jmganado.com<br />
✑ Duty of trustees to disclose information to beneficiaries under<br />
Maltese Law Dr. Rachael Cassar Torreggiani,ThakeDesira<br />
Advocates rct@thakedesira.com<br />
✑ Foundations in Austria<br />
Dr. Friedrich Schwank Law Offices Dr. F. Schwank<br />
offices@schwank.com<br />
✑ Foundations in The Bahamas<br />
Heather L Thompson and David F Allen Higgs & Johnson<br />
hthompson@higgsjohnson.com and dallen@higgsjohnson.com<br />
✑ Foundations in Jersey<br />
Paul A Jackson H&P Trust Company<br />
paul.jackson@henleyglobal.com<br />
✑ Foundations in St. Kitts<br />
Shawna Lake Ministry of Finance directormd@caribsurf.com<br />
✑ The Nevis Multiform Foundation<br />
Robin Cotterell Hanver Corporate Services Limited<br />
rcotterell@stealthpost.com<br />
✑ Chameleon trusts in offshore structures<br />
Sylvia V Froud Vicena International Ltd consult@vicena.co.uk<br />
✑ Forced Heirship in Israel: is a choice of law provision in a last will<br />
and testament enforceable?<br />
Alon Kaplan and Ms Lyat Eyal, Esq. Alon Kaplan Law Firm<br />
kaplex@netvision.net.il and lyat@kaplex.com<br />
✑ Proposed changes to trusts legislation in Jersey Carey Olsen<br />
Editorial Contributors<br />
✑ New Zealand<br />
Mike Reynolds,Anchor <strong>Trustees</strong> International Limited,<br />
trustee@anchortrustees.co.nz<br />
✑ Panama<br />
Ramses Owens, Mossack Fonseca & Co,<br />
mftrust@mossfon.com<br />
✑ Russia<br />
Andrey Zhdanov, Baker & McKenzie,<br />
andrey.zhdanov@bakernet.com<br />
✑ Samoa<br />
Angela Nicolson, M Tax CA (Aust),Asiaciti Trust Samoa Limited,<br />
anicolson@asiaciti.com<br />
✑ Scotland<br />
Andrew M. C. Dalgleish, Brodies LL.P,<br />
andrew.dalgleish@brodies.co.uk<br />
✑ Seychelles<br />
Simon Mitchell LL.B., Mayfair Trust Group Limited,<br />
info@mayfair-offshore.com<br />
✑ Singapore<br />
Graeme W. Briggs,Asiaciti Trust Group, gwbriggs@asiaciti.com<br />
✑ South Africa<br />
Andre Visser, Deneys Reitz Attorneys, anv@deneysreitz.co.za<br />
✑ St Kitts<br />
Compass International LLP, info@compassgroupintl.com<br />
✑ St Lucia<br />
Najhdla Dilsuk and Nicholas John., Hewanorra Fiduciary<br />
Services Group, njandco-compliance@candw.lc and<br />
john.nic@candw.lc<br />
✑ St.Vincent and the Grenadines<br />
Kristina Phelan, P.R. Campbell & Co,<br />
kristinaphelan@prcampbell.com<br />
✑ Turks and Caicos Islands<br />
Adrian G. Corr and Steve Ross, M & S Trust Company Limited,<br />
mslaw@tciway.tc<br />
✑ United States Virgin Islands<br />
Marjorie Rawls Roberts, Esq and Harris Angell, Esq, Law<br />
Offices of Marjorie Rawls Roberts, P.C.,<br />
Jorie@MarjorieRobertsPC.com<br />
✑ Vanuatu<br />
Thomas M. Bayer, PITCO (Pacific International Trust Company<br />
Limited), security@vila.net<br />
✑ The Maltese Law applicable to trusts: balancing the application of<br />
mandatory rules with freedom of disposition<br />
Dr.Tonio Fenech, Fenech & Fenech Advocates<br />
tonio.fenech@fenlex.com<br />
✑ Discussing the statutory obligations of trustees in particular<br />
those relating to their duties to maintain accounting records of<br />
their stewardship<br />
George M. Mangion, PKF Malta, gmm@pkfmalta.com<br />
✑ Trends and Developments<br />
Information provided by:<br />
Malta - Dr Max Ganado, Ganado & Associates<br />
United States of America - Mary Simon,Vigal & Simon Inc.<br />
✑ Foundations (“Yayasan”) in Indonesian Law<br />
Theodoor Bakker Ali Budiardjo, Nugroho, Reksodiputro<br />
tbakker@abnrlaw.com<br />
✑ Foundations in Italy<br />
Dott. Andrea Sacchi and Dott. ssa Giulia Baldi Ministry of<br />
Finance directormd@caribsurf.com<br />
✑ Questionnaire information provided by:<br />
Gibraltar - Clotilde Briquet and Chris White<br />
Isle of Man - Charles Cain<br />
Liechtenstein - Roger Frick<br />
The Netherlands - Roy van den Munckhof and Marco Visser<br />
Netherlands Antilles - Wouter H. Muller and Aede Gerbranda<br />
Panama - Dayra Berbey de Rojas<br />
Switzerland - Dr. Edgar H. Paltzer<br />
✑ South African settlers and estimated assessments<br />
Julian Ware and Paul Roper Trust & Tax Management CC and<br />
Grant Thornton Stonehage jware@iafrica.com and<br />
paul.roper@stonehage.com<br />
✑ Across your desk<br />
Ralph Ray Wilsons ph@wilsonslaw.com<br />
TRUSTS & TRUSTEES | Private Foundations: a world review 2006 | April 2006<br />
Editorial<br />
Contributors<br />
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