sham/abuse of rights score

• Legal and tax studies

Criteria of Swiss Public Policy (Art. 17 PILA) in the Context of Recognition of Foreign Trusts (Hague Convention) and Asset Recovery (Civil Proceedings under the Federal Act on Debt Collection and Bankruptcy vs. Criminal Confiscation)

The immediate context involves an analysis of the New Zealand discretionary trust, Trust O|...|, focusing on the seizability of distributions…