Passing Wealth on Death: Will-Substitutes in Comparative Perspective: Studies of the Oxford Institute of European and Comparative Law
Editat de Professor Alexandra Braun, Professor Dr Anne Röthelen Limba Engleză Hardback – 27 iul 2016
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Specificații
ISBN-13: 9781849466981
ISBN-10: 184946698X
Pagini: 408
Dimensiuni: 156 x 234 x 18 mm
Greutate: 0.73 kg
Editura: Bloomsbury Publishing
Colecția Hart Publishing
Seria Studies of the Oxford Institute of European and Comparative Law
Locul publicării:London, United Kingdom
ISBN-10: 184946698X
Pagini: 408
Dimensiuni: 156 x 234 x 18 mm
Greutate: 0.73 kg
Editura: Bloomsbury Publishing
Colecția Hart Publishing
Seria Studies of the Oxford Institute of European and Comparative Law
Locul publicării:London, United Kingdom
Caracteristici
The contributors are leading experts in the field of property law.
Notă biografică
Alexandra Braun is Professor of Comparative Private Law at the University of Oxford and Fellow and Tutor in Law at Lady Margaret Hall, Oxford.Anne Röthel is Professor of Law, Chair of Civil Law, European and International Private Law at the Bucerius Law School in Hamburg.
Cuprins
Part I: Will-Substitutes from the Perspective of Individual Jurisdictions1. Will-Substitutes: A US Perspective THOMAS P GALLANIS2. Will-Substitutes in Canada ANGELA CAMPBELL3. Will-Substitutes in England and Wales ALEXANDRA BRAUN4. Will-Substitutes in Scotland DANIEL CARR5. Will-Substitutes in New Zealand and Australia NICOLA PEART AND PRUE VINES6. Will-Substitutes in Italy GREGOR CHRISTANDL7. Will-Substitutes in France CÉCILE PÉRÈS8. Will-Substitutes in Germany ANATOL DUTTA9. Will-Substitutes in Switzerland and Liechtenstein DOMINIQUE JAKOBPart II: Overarching Perspectives10. Will-Substitutes from the Perspective of Business Owners SUSANNE KALSS11. Will-Substitutes from the Perspective of (International) Investors PAUL MATTHEWS12. Will-Substitutes and Creditors: Canada and the US LIONEL SMITH13. Will-Substitutes: The Perspective of Creditors in Germany, and England and Wales REINHARD BORK14. Will-Substitutes and the Claims of Family Members and Carers JONATHAN HERRING15. Will-Substitutes and the Family: A Continental Perspective ANNE RÖTHEL16. Exploring Means of Transferring Wealth on Death: A Comparative Perspective ALEXANDRA BRAUN AND ANNE RÖTHEL
Recenzii
The rise of succession by way of will-substitutes raises hard questions of law, policy and sound practice...Against the backdrop of decades of experience with these questions in American practice, Passing Wealth on Death undertakes to launch comparative study of the will substitute phenomenon. A comparative take on will-substitutes is an exciting and welcome development. The American literature, although fulsome, is almost entirely inward looking.
The eminent contributors have clearly put a high level of careful scholarship into the individual essays in the volume. The project has greatly advanced our understanding of will-substitutes and their place in the law of succession ... given the quality of the analysis it offers, the book is a highly recommended purchase for university libraries, for scholars in the area of succession law, and for larger legal practices with an interest in international estate planning.
It lays the foundation for further study both at a national level and comparatively. While the picture is a complex one, at the very least the pervasive use of will substitutes calls for a re-evaluation of the operation of succession law. Further, this project has opened a new and more subtle aspect in the discussion probing the use of functional equivalents. This volume is therefore very welcome and deserves a wide audience among both succession lawyers and comparatists.
This book is helpful in categorizing the multitude of means to pass wealth on death in modern society... For those readers who enjoy the view from 30,000 feet up, as well as an invigorating flight plan through several different legal cultures, this book offers both. And at the end of the journey, one arrives with a refreshed and more insightful understanding of modern succession law on death.
Although much has been written about the effect of the use of will-substitutes in the United States, contributors to Braun and Rothel's volume look at them in comparative perspective, examining mechanisms that pass wealth on death across a number of common law, civil law, and mixed legal jurisdictions, and exploring the rationale behind their use.
I found this book to be informative, interesting and easy to read. I recommend practitioners giving estate, trust and asset planning advice read this text while tax lawyers will also find it interesting.
In acknowledging and exploring the realities of wealth transfer upon death, Braun and Röthel call upon the international legal community to reconsider the scope of succession laws and whether they are achieving their underlying goals.
It is clear that this book sets the gold standard for all future studies on the subject. (Translated from the original German)
The eminent contributors have clearly put a high level of careful scholarship into the individual essays in the volume. The project has greatly advanced our understanding of will-substitutes and their place in the law of succession ... given the quality of the analysis it offers, the book is a highly recommended purchase for university libraries, for scholars in the area of succession law, and for larger legal practices with an interest in international estate planning.
It lays the foundation for further study both at a national level and comparatively. While the picture is a complex one, at the very least the pervasive use of will substitutes calls for a re-evaluation of the operation of succession law. Further, this project has opened a new and more subtle aspect in the discussion probing the use of functional equivalents. This volume is therefore very welcome and deserves a wide audience among both succession lawyers and comparatists.
This book is helpful in categorizing the multitude of means to pass wealth on death in modern society... For those readers who enjoy the view from 30,000 feet up, as well as an invigorating flight plan through several different legal cultures, this book offers both. And at the end of the journey, one arrives with a refreshed and more insightful understanding of modern succession law on death.
Although much has been written about the effect of the use of will-substitutes in the United States, contributors to Braun and Rothel's volume look at them in comparative perspective, examining mechanisms that pass wealth on death across a number of common law, civil law, and mixed legal jurisdictions, and exploring the rationale behind their use.
I found this book to be informative, interesting and easy to read. I recommend practitioners giving estate, trust and asset planning advice read this text while tax lawyers will also find it interesting.
In acknowledging and exploring the realities of wealth transfer upon death, Braun and Röthel call upon the international legal community to reconsider the scope of succession laws and whether they are achieving their underlying goals.
It is clear that this book sets the gold standard for all future studies on the subject. (Translated from the original German)