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Author: Lusina Ho Publisher: Cambridge University Press ISBN: 110724479X Category : Law Languages : en Pages : 321
Book Description
The reception of the trust in civil law jurisdictions has generated considerable conceptual debate internationally and in East Asia. In Trust Law in Asian Civil Law Jurisdictions, the authors: • Provide a detailed comparative examination of trust laws in Asian civil law jurisdictions from both operational and theoretical perspectives • Discuss the reception of the trust laws in Japan, South Korea, Taiwan and China and the challenges facing them • Engage in in-depth comparative inquiries as to how these Asian legal systems resolve questions pertaining to the trust • Evaluate the distinctive features of Asian trusts and how they are moulded to suit the civilian legal frameworks within which they are situated. The analysis intersects with the Trento trust project in Europe, but also differs from it by providing valuable perspectives of the 'Asian' approaches to trust researchers in Asia and the Anglophone world at large.
Author: Lusina Ho Publisher: Cambridge University Press ISBN: 110724479X Category : Law Languages : en Pages : 321
Book Description
The reception of the trust in civil law jurisdictions has generated considerable conceptual debate internationally and in East Asia. In Trust Law in Asian Civil Law Jurisdictions, the authors: • Provide a detailed comparative examination of trust laws in Asian civil law jurisdictions from both operational and theoretical perspectives • Discuss the reception of the trust laws in Japan, South Korea, Taiwan and China and the challenges facing them • Engage in in-depth comparative inquiries as to how these Asian legal systems resolve questions pertaining to the trust • Evaluate the distinctive features of Asian trusts and how they are moulded to suit the civilian legal frameworks within which they are situated. The analysis intersects with the Trento trust project in Europe, but also differs from it by providing valuable perspectives of the 'Asian' approaches to trust researchers in Asia and the Anglophone world at large.
Author: Mark Brabazon Publisher: Cambridge University Press ISBN: 9781108729178 Category : Law Languages : en Pages : 0
Book Description
In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US, and their taxation of grantors/settlors, beneficiaries, trusts, and trust distributions, the book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust. It also identifies international mismatches between tax settings and purely domestic design irregularities that cause anomalous double- or non-taxation, and proposes an approach to tax design that recognises the policy functions (including anti-avoidance) of particular rules, the relative priority of different tax claims, the fiscal sovereignty of each country, and the respective roles of national laws and tax treaties. Finally, the book includes consideration of BEPS reforms, including the transparent entity clause of the OECD Model Tax Treaty.
Author: Seth Davis Publisher: Cambridge University Press ISBN: 1009310291 Category : Law Languages : en Pages : 321
Book Description
This book examines addresses a social problem that cuts across legal systems: abuse of authority in decision making. Whether within familial, political, or business relations, all individuals are vulnerable to another's abuse of authority to make decisions for them. This book is about how law may respond to this problem transnationally.
Author: Ying Khai Liew Publisher: Bloomsbury Publishing ISBN: 1509934804 Category : Law Languages : en Pages : 704
Book Description
At a time when Asia represents the fastest growing economic region, there is no better moment to consider what trusts law can contribute to societal stability and economic prosperity. This book does this by offering the first work that systematically explores trusts law across the region. Many Asian-Pacific jurisdictions have integrated and developed trusts law in their legal systems; either through colonial heritage or statutory activism. But the diversity of legal traditions and local contexts has resulted in trusts laws having a significantly varied impact across the region. In the modern globalised world there is growing need to adopt an outward looking approach in dealing with matters of common interest. This book answers this need by bringing together leading legal scholars and practitioners in the region to explore the theory and practice of trusts law, contextualised to specific jurisdictions in the Asia-Pacific. Exploring 17 jurisdictions in Asia, it bring both an academic and practitioner perspective to trusts law in the region.
Author: Zhen Meng Publisher: Springer ISBN: 9811058466 Category : Law Languages : en Pages : 178
Book Description
This book presents a hotly debated issue concerning the ownership of trust property in China. The book describes various conventional interpretations of Chinese Trust Law submitted by legal scholars and compares diverse approaches regarding the ownership of trust property provided by jurisdictions globally. The book does not directly answer the question “Who is the owner of trust property in China?” Instead, using a social capital perspective, it develops a more practical perspective to explain why Chinese trust business has grown rapidly even in lack of legal certainty regarding the location of ownership of trust property. The book also further predicts under what conditions is the time ripe to clarify the location of the ownership of trust property in China. By employing those sociological concepts often used to depict and analyze society, this book outlines the structure of the Chinese trust business and related social relations in different stages, i.e., the current rapid development stage, and the possible transitional stage in the near future. The focus is on how the social network structure affects the behavior of actors (such as the settlor, the trustee, and the beneficiaries, and/or their potential candidates) within the relevant section of Chinese society. The book provides readers with an intensive analysis of the impacts of historical, cultural, and social elements on the legislation and development of trust law in China. It will appeal both to lawyers interested in the Chinese trust business and to comparative law researchers and social scientists.
Author: Mauro Bussani Publisher: BRILL ISBN: 9004704426 Category : Law Languages : en Pages : 423
Book Description
This volume offers a unique, comprehensive view of the contents, context and potential of the Civil Code that in 2021 entered into force in the People’s Republic of China. The twenty-three essays herein collected, authored by distinguished Chinese and non-Chinese scholars, describe inner and outer perceptions about the Chinese Civil Code and analyze its likely impact within and outside the country. In so doing, they shed light not only on the comparative origins of current Chinese rules, but also on the potential influence that these rules may have in comparative terms in the future.
Author: Lusina Ho
Author: Lusina Ho
Author: Lusina Ho
Author: Lusina Ho
Author: Mark Brabazon
Author: Seth Davis
Author: Hui Jing
Author: Ying Khai Liew
Author: Jonathan Garton
Author: Zhen Meng
Author: Mauro Bussani