Disclosure versus accountability? A comparative analysis of disclosure rules for trusts in England, The Cayman Islands, and under the Draft Common Frame of Reference

Abstract

By means of a comparative analysis of various trust laws (England, The Cayman Islands, DCFR), this article will look into the (changed) nature of information rights and recent developments in disclosure rules, relating them specifically to the concept of accountability. Furthermore, the scope of disclosure rules in terms of what is to be disclosed and to whom, as well as limitations to and restrictions on disclosure will be discussed.