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Banner of step journal issue 2 2024

STEP Journal: Issue 2, 2024

Welcome to Issue 2 of the STEP Journal. In this issue, we shine a spotlight on the Caribbean and Latin American regions, with recent case law from the Bahamas and Cayman Islands, and Brazil’s new income tax legislation. This issue also has a focus on philanthropy and charity, with articles exploring donor advised funds, impact investing and Swiss foundations.