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A Comparison Of New Zealand Taxpayers' Rights With Selected Civil Law And Common Law Countries, Adrian J. Sawyer
A Comparison Of New Zealand Taxpayers' Rights With Selected Civil Law And Common Law Countries, Adrian J. Sawyer
Vanderbilt Journal of Transnational Law
This article seeks to ascertain the breadth of rights that taxpayers enjoy in New Zealand in comparison with their counterparts in a number of common law and civil law jurisdictions. Such a comparison enables the wealth of experience that codification of rights in civil law countries can provide in comparison to the traditionally lower reliance on statutory protection in common law jurisdictions. From this comparative analysis common themes are distilled, as well as differences between New Zealand and various civil law and common law nations with respect to the legal position and state of taxpayers' rights. The author mounts a …
International Recognition And Adaptation Of Trusts: The Influence Of The Hague Convention, Adair Dyere
International Recognition And Adaptation Of Trusts: The Influence Of The Hague Convention, Adair Dyere
Vanderbilt Journal of Transnational Law
The process of bringing English-style trusts into systems that do not have a similar device is fraught with difficulties. This is especially true with respect to efforts directed towards the creation of a domestic trust law within such a system, but it is also true about the adaptation of legal institutions that is necessary in order to recognize trusts created under foreign law, in accordance with Article 11 of the Hague Trusts Convention. Thus far, it can be said that no country that did not have trusts before the Hague Trusts Convention has reacted to the Convention by adopting a …
The Civil Law Trust, Maurizio Lupoi
The Civil Law Trust, Maurizio Lupoi
Vanderbilt Journal of Transnational Law
It is generally held that trusts are incompatible with the basic assumptions of civil law systems. In order to discuss this statement one would have to inquire, first, what is meant by the term "trusts"; second, what assumed common characteristics of the civil law systems are being envisaged and declared to bein compatible with trusts; and third, why those characteristics should be incompatible with trusts. It is also commonly held that the Hague Convention of 1984 on the law applicable to and the recognition of trusts concerns only those trusts that are foreign to the jurisdiction in which the rules …