Rosalind F. Atherton

Estates, Taxes and Professional Ethics, Papers of the International Academy of Estate and Trust Laws - International Academy Estate & Trust Law Series Rosalind F. Atherton

Marc Notes: 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 / Jurgen 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; Proceedings of the meeting of the International Academy of Estate and Trust Law, held May, 2002, in Rome, Italy; Includes bibliographical references and index.