Private Foundations World Survey by Richard Pease
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Private Foundations World Survey

Private Foundations World Survey


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International Edition


About the Book

Rooted in the civil law systems of continental Europe, where foundations originally served mainly charitable purposes, the private foundation is an innovative development in common law jurisdictions. More and more jursidictions are introducing private foundations as an alternative to trusts and practitioners are increasingly asked to advise clients on the intricacies of the developing law and the differences between jurisdictions.

Private Foundations World Survey is the first survey book to consider comprehensively private foundations law and practice in each of the key jurisdictions. With a unique questionnaire format and summary factsheet for easy reference, it examines all the fundamental aspects of setting up and maintaining a private foundation, with reference to relevant legislation and case law. The two expert editors, along with a team of leading international practitioners, cover an exhaustive range of topics, including protectors, taxation, alternatives to private foundations, forced heirship, divorce, asset protection, and migration of private foundations as well as anti-money laundering and KYC requirements.

Alongside 21 jurisdiction-specific chapters (which include jurisdictions where the law is still developing, as well as those with more established systems), the book contains general chapters on the uses of foundations and taxation issues in the UK and US. It thus provides readers with all the information they need to confidently assess and advise on any aspect of private foundations law.

About the Author:
Johanna Niegel, Senior Lawyer and Vice-Director, Allgemeines Treuunternehmen (ATU), Liechtenstein, Richard Pease, Legal Counsel, Lenz and Staehelin, Switzerland

Dr Johanna Niegel joined Allgemeines Treuunternehmen (ATU) in 1999 and has specialized in international private foundations and trusts ever since. She has edited the annual special edtion of OUP's Trusts & Trustees journal, Private foundations: A World Review, since its inception in 2004. Johanna took a doctorate in law at the University of Vienna Law School, Austria, and graduated with a master's degree from Columbia University School of Law, New York, having obtained a Fulbright scholarship. She was named a Harlan Fiske Stone Scholar and holds the Parker School Recognition of Achievement with Honors in International and Foreign Law. Johanna is a full member of STEP and currently serves on the board of Verein STEP in Berne as well as sitting as Deputy Chairman of the Vaduz Centre of STEP Switzerland and Liechtenstein.

Richard Pease has been offering legal counsel for two generations of private clients as a partner at Lenz and Staehelin, where he has practised for over 35 years. He holds an LLM in International Law from the University of Cambridge. Richard is a Member of the Academy of Trust and Estate Law and was Worldwide Chairman of STEP in 2006-7. He currently serves as Vice-President of STEP Worldwide and is a founder member and Emeritus Committee Member of the International Tax Planning Association.


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Product Details
  • ISBN-13: 9780199651948
  • Publisher: Oxford University Press
  • Binding: Hardback
  • Height: 244 mm
  • No of Pages: 624
  • Spine Width: 41 mm
  • Width: 168 mm
  • ISBN-10: 0199651949
  • Publisher Date: 01 Nov 2013
  • Depth: 44
  • Language: English
  • Returnable: Y
  • Weight: 1246 gr


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