Abstract

PART I - THE PLACE OF THE OFFSHORE TRUST IN THE OFFSHORE FINANCIAL CENTRE 1. Introduction 2. The Anatomy and Development of the Offshore Financial Centre PART II - FUNDAMENTALS OF THE OFFSHORE TRUST 3. The Trust as an Offshore Vehicle 4. Types of Trusts PART III - PROBLEMS TO AVOID 5. The Offshore Trust as a Sham 6. Fraudulent Conveyances and the Offshore Trust 7. Breach of Professional Duties Relating to Offshore Trusts 8. Questions of Invalidity PART IV - CHALLENGES TO OFFSHORE TRUST VEHICLES 9. Countermeasures to Offshore Trust Tax Vehicles 10. Changing Paradigms on Taxation and Jurisdiction to Tax 11. The OECD and Harmful Tax Competition 12. The Duty of Confidentiality 13. Rights to Information PART V - CONFLICT OF LAWS AND TH OFFSHORE TRUST 14. Jurisdiction and Choice of Law 15. Enforcement of Offshore Judgements, Mareva Injunctions and Restraining Orders 16. Capacity to Create the Trust and Validity 17. Forced Heirship and the Recognition of the Trust in Civil Law Countries PART VI - CONCLUSION AND APPENDICES 18. Conclusion

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