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Estates, taxes, and professional ethics: papers of the International Academy of Estate and Trust Law, 2002
2003, Kluwer Law International
in English
9041122230 9789041122230
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Table of Contents
Part 1. Trusts and taxes Italian style. Introduction: Trusts
some observations from a civil law perspective / Maurizio Lupoi ; Trusts and company law
the Italian experience / Edoardo Andreoli ; Trusts and income taxes in Italy / Guglielmo Maisto ; Analysis of indirect taxation on transfers of trust property in Italy / Paolo Gaeta
pt. 2. Death and gift taxes, including cross-border issues. Introduction: Overview and comparative reflections / Ian V. Gzell ; Special considerations in US-Canada estate planning / Wolfe D. Goodman ; Inheritance and gift taxes
France / Laurent G. Chambaz ; Death and gift taxes : a view from Switzerland / Richard F.G. Pease ; Death and gift taxes
United States / Erik J. Stapper
pt. 3. Debate: Should Utopia introduce an inheritance tax? Introduction: To tax or not to tax : that was the debate / Barbara R. Hauser ; Estate tax : an argument in favor of working toward equality, justice and common sense through a system of estate taxation / Joseph Kartiganer and Michael Sedlaczek ; Death taxes : unfair and inefficient / Timothy G. Youdan ; Death taxes for Utopia? : a case in the negative / Jürgen Killius
pt. 4. Ethical issues in estate planning. Introduction / Bruce S. Ross ; Ethical guidelines for the estates and trusts lawyer : the ACTEC commentaries on the Model Rules of Professional Conduct and notes on ethics 2000 / Bruce S. Ross ; Conflict of interest and professional obligations in estate and trust law : an English perspective / Michael Jacobs ; Conflict of interest and professional obligations in probate actions in Germany / Andreas Frieser ; Rules of conduct for estate planners and ethical issues in estate planning in The Netherlands / Hendrik M. Sasse.
Edition Notes
Includes bibliographical references and index.
Proceedings of the meeting of the International Academy of Estate and Trust Law, held May, 2002, in Rome, Italy.
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Feedback?December 5, 2010 | Edited by Open Library Bot | Added subjects from MARC records. |
April 28, 2010 | Edited by Open Library Bot | Linked existing covers to the work. |
December 10, 2009 | Created by WorkBot | add works page |