נאמנות בישראל
Alon Kaplan
היא מושג (Trust) הנאמנות משפטי. הכוונה היא למרקם של יחסים משפטיים לפיהם הלקוח אשר הינו מייסד מעביר (Settlor) הנאמנות בעלות בנכסים לידי נאמן ומעניק לנאמן (Trustee) (או למספר נאמנים) זכויות לפעול בנאמנות על פי כתב נאמנות והחוק. בשונה מהמצב בשליחות פטירתו של הלקוח או של נהנה איננה מסיימת את הקשר המשפטי והנאמנות תמשיך לפעול ללא צורך בעריכת פרוצדורה של ירושה.
- Published in Articles
Trusts in Prime Jurisdictions Fifth edition
Consulting editor(s): Alon Kaplan; Advisory Editor: Barbara R Hauser
Trusts in Prime Jurisdictions, Fifth Edition
As globalisation continues apace, opportunities are arising for practitioners
in trust jurisdictions that did not exist a few years ago. Growth also continues in
the traditional trust jurisdictions, especially in civil law jurisdictions where trusts
and foundations have previously been used in a limited capacity. In parallel,
the concept of the foundation has been adopted by several common law
jurisdictions that, until recently, have relied exclusively on trusts – notably
Jersey and Gibraltar.
This ffth edition of Trusts in Prime Jurisdictions has been fully updated and
features chapters on topics including trusts and real estate trusts in Israel,
what it means to be a fduciary family offce, the role of the trust protector,
Islamic (Waqf) trusts and trusts in relation to divorce. In addition, new for this
edition are chapters on Bermuda, Germany and Italy.
Produced in association with STEP, this edition is an essential resource on
the use of trusts in a wide range of important jurisdictions and contexts.
It also examines related topics such as trust taxation, anti-money laundering
laws, the Common Reporting Standard, exchange of information and
transparency of registers, among others.
Written by leading professionals and recognised academics, many of whom
are STEP members, the ffth edition of Trusts in Prime Jurisdictions provides
invaluable guidance for all lawyers, trust practitioners and banking professionals
working in the feld.
- Published in Books