The first TQR issue for 2022 includes an overview of the legal and beneficial ownership of implied trusts; the history of Swiss trust law and an analysis of the upcoming substantive trust law; as well as a review of how economic substance laws are applied to private trust companies. This issue also includes part four of our global retrospective of the state of trusts across the past 30 years, before ending with a book review of our own Beneficial Ownership Registers: The STEP Handbook for Advisers.

Read the full issue online