Estates, taxes, and professional ethics
Subtitle: papers of the International Academy of Estate and Trust Law, 2002
By: edited by Rosalind F. Atherton.
Contributors: Croucher, Rosalind F. 1954-
Publisher: Kluwer Law International
Published: 2003
Place of publication: London; New York
Language: eng
Number of pages: 222
Subjects: Trusts and trustees -- Congresses.; Inheritance and transfer tax -- Law and legislation -- Congresses.; Estates (Law) -- Congresses.; Tax lawyers -- Professional ethics -- Congresses.; Legal ethics -- Congresses.
Genres: Congresses.
Other titles: Papers of the International Academy of Estate and Trust Law, 2002
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.
Table of contents: title: Part 1. Trusts and taxes Italian style. Introduction: Trusts; title: some observations from a civil law perspective / Maurizio Lupoi ; Trusts and company law; title: 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; title: 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; title: France / Laurent G. Chambaz ; Death and gift taxes : a view from Switzerland / Richard F.G. Pease ; Death and gift taxes; title: United States / Erik J. Stapper; title: 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; title: 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.