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Recognition of Trusts Act 1987 : ウィキペディア英語版 | Recognition of Trusts Act 1987 The Recognition of Trusts Act 1987 is a UK Act of Parliament that requires and entitles that courts in the United Kingdom recognise the validity of trusts which are created abroad. The Act implemented the Hague Trust Convention, agreed internationally in 1985. It has recently come under scrutiny for the propensity to perpetuate tax avoidance, and the shift of vast sums of money to offshore tax havens. ==Contents== Schedule 1, article 6, states the settlor of a trust has the right to choose any foreign trust law to govern a trust. Art 18 goes on to say that privisions of the schedule are inapplicable if it would be ‘manifestly incompatible with public policy’.
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Recognition of Trusts Act 1987」の詳細全文を読む
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