Image STEP Journal: June 2017 01 June 2017 Foreword - June 2017 STEP Journal. Foreword - June 2017. 07 June 2017 Death at the EU’s door Addressing presumption of death issues may be a first step for the EU in tackling civil-status matters, writes Richard Frimston 05 June 2017 Don’t forget the nuts and bolts Paul Hunter explains why the basics are integral to a family office’s success 05 June 2017 Best interests or conflict of interest? Margaret O’Sullivan discusses the need for regulation to establish a ‘best interests’ standard for clients 06 June 2017 Key features of Swiss foundations Julie Wynne explains the legal framework for grant-making foundations in Switzerland 06 June 2017 Are you au fait with property tax? Alejandro Verdu De Haro explores the potpourri of tax and legal considerations when buying, owning and selling French property 06 June 2017 Spanish steps to residence Pedro Amat and José Luis Gaudier provide details of Spain’s tax residence regime 07 June 2017 A turn for the wurst Jan-Hendrik Frank outlines the new German regulation on personal tax-free allowances with limited tax liability, and assesses when to make use of the current law 07 June 2017 Cliffhanger STEP Journal June 2017. Christoph Niederer and Nadia Tarolli discuss the recent Swiss corporate tax reform and its legal consequences 07 June 2017 Standard-bearers Jean-Luc Bochatay and Fabianne de Vos Burchart warn that there are risks to both under- and over-compliance with the Common Reporting Standard for Swiss institutions 07 June 2017 La dolce visa Andrea Tavecchio and Riccardo Barone explain the new Italian visa for investors and the special tax regime for new residents 07 June 2017 Favourite things Although Austria does not offer a general relocation incentive, there are beneficial tax regimes applicable to certain individuals, explain Niklas Schmidt and Cynthia Pfister 07 June 2017 A home from home Ruth Annus and Turgay Kuleli highlight the advantages of the Estonian e-residency programme 07 June 2017 Cream of the crop We are pleased to announce the highest-scoring students from the 1 July 2016 to 31 December 2016 sittings across all STEP exams globally 07 June 2017 Bright young thing Claire Weeks, crowned Young Practitioner of the Year at the STEP Private Client Awards 2016/17, and Senior Associate at Maurice Turnor Gardner, talks to Beatriz Brockhurst about her career highlights 07 June 2017 The workings of art Amanda Harcourt explains the importance of copyright law for practitioners dealing with creative rights in an estate 07 June 2017 What makes a learning organisation? Jenni Hutchinson, Gemma Copestick and Laura Keith provide insight on why it is so important for employers to support their employees 07 June 2017 Your will be done James Aspden reviews the UK Supreme Court’s ruling in Ilott and considers what it means for testamentary freedom 07 June 2017 STAR-crossed trustees Jo-Anne Stephens discusses the enforceability of foreign divorce proceedings on offshore trusts in light of the Cayman Islands decision of In the Matter of the A Trust 07 June 2017 Cayman confidential Bernadette Carey explains the Cayman Islands’ new legislation on the disclosure of confidential information 07 June 2017 Peace of mind Donna Withers explores Jersey’s new mental capacity law 06 June 2017 Green light for new act Michael Graham discusses the recent Mental Capacity Act (Northern Ireland) 2016 06 June 2017 New horizons Todd D Mayo introduces the New Hampshire Foundation Act 06 June 2017 Book Review: Contentious Probate Handbook: Practice and Precedents Contentious Probate Handbook: Practice and Precedents 06 June 2017
Death at the EU’s door Addressing presumption of death issues may be a first step for the EU in tackling civil-status matters, writes Richard Frimston 05 June 2017
Don’t forget the nuts and bolts Paul Hunter explains why the basics are integral to a family office’s success 05 June 2017
Best interests or conflict of interest? Margaret O’Sullivan discusses the need for regulation to establish a ‘best interests’ standard for clients 06 June 2017
Key features of Swiss foundations Julie Wynne explains the legal framework for grant-making foundations in Switzerland 06 June 2017
Are you au fait with property tax? Alejandro Verdu De Haro explores the potpourri of tax and legal considerations when buying, owning and selling French property 06 June 2017
Spanish steps to residence Pedro Amat and José Luis Gaudier provide details of Spain’s tax residence regime 07 June 2017
A turn for the wurst Jan-Hendrik Frank outlines the new German regulation on personal tax-free allowances with limited tax liability, and assesses when to make use of the current law 07 June 2017
Cliffhanger STEP Journal June 2017. Christoph Niederer and Nadia Tarolli discuss the recent Swiss corporate tax reform and its legal consequences 07 June 2017
Standard-bearers Jean-Luc Bochatay and Fabianne de Vos Burchart warn that there are risks to both under- and over-compliance with the Common Reporting Standard for Swiss institutions 07 June 2017
La dolce visa Andrea Tavecchio and Riccardo Barone explain the new Italian visa for investors and the special tax regime for new residents 07 June 2017
Favourite things Although Austria does not offer a general relocation incentive, there are beneficial tax regimes applicable to certain individuals, explain Niklas Schmidt and Cynthia Pfister 07 June 2017
A home from home Ruth Annus and Turgay Kuleli highlight the advantages of the Estonian e-residency programme 07 June 2017
Cream of the crop We are pleased to announce the highest-scoring students from the 1 July 2016 to 31 December 2016 sittings across all STEP exams globally 07 June 2017
Bright young thing Claire Weeks, crowned Young Practitioner of the Year at the STEP Private Client Awards 2016/17, and Senior Associate at Maurice Turnor Gardner, talks to Beatriz Brockhurst about her career highlights 07 June 2017
The workings of art Amanda Harcourt explains the importance of copyright law for practitioners dealing with creative rights in an estate 07 June 2017
What makes a learning organisation? Jenni Hutchinson, Gemma Copestick and Laura Keith provide insight on why it is so important for employers to support their employees 07 June 2017
Your will be done James Aspden reviews the UK Supreme Court’s ruling in Ilott and considers what it means for testamentary freedom 07 June 2017
STAR-crossed trustees Jo-Anne Stephens discusses the enforceability of foreign divorce proceedings on offshore trusts in light of the Cayman Islands decision of In the Matter of the A Trust 07 June 2017
Cayman confidential Bernadette Carey explains the Cayman Islands’ new legislation on the disclosure of confidential information 07 June 2017
Green light for new act Michael Graham discusses the recent Mental Capacity Act (Northern Ireland) 2016 06 June 2017
Book Review: Contentious Probate Handbook: Practice and Precedents Contentious Probate Handbook: Practice and Precedents 06 June 2017
