More than merely an assembly of commentators and interpreters, the International Academy of Estate and Trust Law is a prestigious body that effects real change in courts, law reform commissions and governmental agencies. Its membership - including solicitors, barristers, notaries, judges and scholars, all experts in trusts, estate and inheritance law and/or tax law - highlights the contrasts and comparisons between the pertinent laws of civil and common law jurisdictions. This volume records the May 2001 conference in San Francisco, which focused on four main topics: the regulation of charitable organizations in major Western countries; the rules governing capacity to enter into transactions affecting property; the ability of creditors to reach assets that are held on behalf of another; and the issue of testamentary freedom versus forced heirship. This yearbook signals a departure from earlier volumes in that the papers under the fourth topic are after-the-fact essays, reflecting arguments and points of view originally presented in a debate between the four authors. As always, this annual continues to offer perspectives on issues of direct and immediate concern for both civil law and common law jurisdictions, and to engage the deep interest of researchers, academics, practitioners, law reform bodies, governmental groups and their advisers working in this complex and varied field of law.

"The International Academy of Estate and Trust Law" is a body that comprises leading estate and trusts lawyers from civilian and common law jurisdictions around the globe. Its membership - all experts in trusts, estate and inheritance law, and/or tax law - includes solicitors, barristers, notaires, judges, and law professors. The group's proceedings manifest a comparative approach, offering perspectives on issues of direct and immediate concern for both civil and common law jurisdictions. This volume records the May 2000 week-long conference in Berlin, which focused on four main topics: arbitration and alternative dispute resolution, in which the "estate" meets the "family"; transnational issues in testamentary matters, especially in light of the "Hague Convention on Succession to Deceased Estates"; responsibility of tax advisers, the discussion of which concentrates on the development of a unified code of conduct; and developments in offshore trusts, in which the very nature of the interest of the beneficiary under a trust is being redefined and tested once again.

Commercial Law The International Academy of Estate and Trust Laws (IAETL) meets each May to spend a week of intensive engagement with issues of direct and immediate concern to estate and trusts lawyers. More than merely an assembly of commentators and interpreters, the IAETL is a prestigious body that affects real change in courts, law reform commissions, and governmental agencies. Its membership - including solicitors, barristers, notaires, judges, and scholars, all experts in trusts, estates, and inheritance law, and/or tax law - highlight the contrasts and comparisons between the pertinent laws of civil and common law jurisdictions. This volume records the May 2002 conference in Rome, which featured four distinct areas of discussion and debate: how trusts in the civilian context (specifically Italy) are subjected to taxation; the delicate balance between inter vivos and postmortem taxation; a lively debate on the nature and rationale of the inheritance tax; and how best to serve the client at the same time as meeting one's ethical obligations. As always, this outstanding annual (the fourth in this series published by Kluwer Law International) continues to offer perspectives that open on ideas in themselves, apart from the demands and responsibilities of knowing and applying the law in busy demanding professional and scholarly environments. For this reason especially it is sure to engage the deep interest of researchers, academics, practitioners, law reform bodies, governmental groups and their advisers working in this complex and varied field of law.

The intersection of law and religion is a growing area of study for academics working in both subject areas. This book draws together research on several collisions between the two arenas, including a study of religious clauses in the US constitution and the interplay between religion and law in Canada, Australia and South Africa. With an emphasis on common law traditions, this book will be essential reading for researchers and advanced students of law and religion.

Throughout history, church and state have both played important roles in influencing the common law world. This study of these two ancient sources of authority presents a body of recent research into the intersection between law and religion within the common law tradition. Law and Religion presents a collection of essays, selected for their varying historical, cultural and constitutional perspectives. The work examines the impact of religion on the development of common law, and also considers its influence on societies in general. In particular, the work explores the implications of the segregation of church and state, and freedom of religion. These issues are explored within the context of constitutional law principles in countries such as the United States, Australia, Canada and the United Kingdom. With an emphasis on common law traditions, this book will be an ideal text for students undertaking law and religion courses.