TQR: September 2023

Wednesday, 06 September 2023
Banner picture for tqr issue 3 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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Foreword: ‘Time spent on reconnaissance is never wasted,’ ran the 1909 British Army Field Manual, probably repeating a long‑standing maxim. But for the lawyer, the dictum has to be: ‘Time spent on precise definition is essential’.
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The latest trust developments across the globe
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Continuing the fight against cross-border financial crime
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New proposed legislation clarifies the tax treatment of trusts in Brazil
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The tension between ethical investment theory and traditional trustee investment duties
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06/09/2023
New trust reporting rules and guidance in respect of the CRS and FATCA in Canada
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Edited by Alex Ruck Keene TEP, reviewed by Heledd Wyn TEP
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