PERHAPS A GIFT VOUCHER FOR MUM?: MOTHER'S DAY
Dr Johanna Niegel joined Allgemeines Treuunternehmen (ATU) in 1999 and has specialized in international private foundations and trusts ever since. She has edited the annual special edtion of OUP's Trusts & Trustees journal, Private foundations: A World Review, since its inception in 2004. Johanna took a doctorate in law at the University of Vienna Law School, Austria, and graduated with a master's degree from Columbia University School of Law, New York, having obtained a Fulbright scholarship. She was named a Harlan Fiske Stone Scholar and holds the Parker School Recognition of Achievement with Honors in International and Foreign Law. Johanna is a full member of STEP and currently serves on the board of Verein STEP in Berne as well as sitting as Chairman of the Vaduz Centre of STEP Switzerland and Liechtenstein. Richard Pease has been offering legal counsel for two generations of private clients as a partner at Lenz and Staehelin, where he has practised for over 35 years. He holds an LLM in International Law from the University of Cambridge. Richard is a Member of the Academy of Trust and Estate Law and was Worldwide Chairman of STEP in 2006-7. He currently serves as Vice-President of STEP Worldwide and is a founder member and Emeritus Committee Member of the International Tax Planning Association.
The practitioner and the academic will find this survey of great use. The contributors, well known practitioners in each jurisdiction, have assisted the editors in providing an important and fundamental advance in comparative knowledge of private foundations. * John Goldsworth, Offshore Investment * This book provides an extremely helpful comparison of the features of foundations in 21 countries around the world. ... I recommend this book wholeheartedly as a compilation of the sources of the developing jurisprudence on foundations from jurisdictions around the world. The work has been compiled by a series of authors who thoroughly understand the significance of this development in a world that has to be flexible and also more adaptive to the needs of clients, who want to balance provision for succession to businesses or wealth with maintaining influence over the control of the structure. The practitioner and the academic will find this survey of great use. The contributors, well known practitioners in each jurisdiction, have assisted the editors in providing an important and fundamental advance in comparative knowledge of private foundations. The detail to which we are exposed and the discussion will stimulate further thought and out of the controversial points which will arise will develop a greater understanding of the unique multilegislative basis of private foundations and the reasons for controversial. * John Goldsworth, Offshore Investment * I recommend this book wholeheartedly as a compilation of the sources of the developing jurisprudence from jurisdictions around the world. The work has been compiled by a series of authors who thoroughly understand the significance of this development in a world that has to be more flexible and also more adaptive to the needs of clients, who want to balance provision for succession to businesses or wealth with maintaining influence over the control of the structure. * Martyn Gowar, Society of Trust and Estate Practitioners Journal *
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