ANNOUNCEMENT

The conference will focus on the fiscal and private law aspects of a legal instrument that has acquired a prominent place in international business and finance practice: the trust. The use of trusts and trust-like arrangements continues to raise intricate legal questions concerning the (recognition of the) trust concept. An important part of the programme will be devoted to the (common law) trust concept and its reception in other jurisdictions. Topics that will be addressed include the necessity of introducing the trust concept in civil law jurisdictions, the difficulties in accommodating the trust concept in civil law jurisdictions and the lessons to be learned from the experiences of mixed legal systems in the reception of the trust and the Hague Convention on the Recognition of Trusts.

A substantial part of the programme has been reserved for issues of taxation which are of great importance in the structuring of transactions involving the use of trusts. The conference will address, inter alia, the different approaches to the taxation of trusts in common law and civil law jurisdictions, the resulting difficulties and the question whether it is necessary to find a common international approach, and the severity of the threat of tax avoidance by the use of trusts.

Distinguished speakers will present their thoughts on these matters and there will be ample room for discussion. The importance of the trust in modern commercial transactions and the intricacy of the problems raised by the diverging approaches to trusts and their taxation promise a lively and interesting debate.

PROGRAMME (provisional)

09.30-10.00
Registration/Coffee

10.00-10.15
Welcome by the Chairman,
Prof. Alegría Borrás, University of Barcelona, Spain

10.15-10.55
Introduction: The trust concept
Prof. David Hayton, King’s College, London, United Kingdom

11.15-11.55
The reception of the trust in mixed systems
Prof. Ken Reid, The Edinburgh Law School, Edinburgh, Scotland

11.55-12.35
The reception of the trust in civil law states
Prof. Rick Verhagen, University of Nijmegen; Clifford Chance, Amsterdam, The Netherlands

14.05-14.45
Taxation issues raised by the trust in common law states
Ms Joanna Wheeler, Chair, Academic Council, International Bureau of Fiscal Documentation, Amsterdam, The Netherlands

14.45-15.25
Taxation and trusts in The Netherlands
Prof. Frans Sonneveldt, Institute for Estate Planning, Utrecht University, The Netherlands

15.45-16.25
Taxation and trusts in Germany
Dr. Marc Jülicher, Attorney at Law/Specialised tax attorney, Flick Gocke Schaumburg, Bonn, Germany

16.25-17.30
Panel discussion
Chairman subject to confirmation

19.00
Buffet dinner

GENERAL INFORMATION

Participants/Target group
The conference is meant for academics, lawyers, representatives of national and international companies, judges, students and all who are involved or interested in Fiscal and Private Law aspects of the Trust.

Language
The official language is English.

Date/Location
The conference will be held at the University of Nijmegen, the Netherlands, on Friday 27 September 2002. From Schiphol Airport, public transport facilities are good. It takes about 1 hr 30 mins by train from Schiphol to Nijmegen.

Organization
The Pallas conference is organized by the Center for Postgraduate Legal Education (CPO) in cooperation with the Pallas Consortium.
Center for Postgraduate Legal Education (CPO)/Faculty of Law
PO Box 10520
6500 MB Nijmegen
The Netherlands
tel.: +31 24 361 30 90
fax: +31 24 361 12 07
E-mail: [email protected]
Website: http://www.pallas.llm.nl

Registration fee
The registration fee is EUR 350 (including buffet dinner).
The registration fee for academics is EUR 190 (including buffet dinner).
The registration fee for students is EUR 25 (excluding buffet dinner).

Registration
If you wish to attend the Pallas conference, please contact the CPO. You can also register by e-mail. Registrations are dealt with in order of entry. After registration, you will receive a confirmation and a route description.

Cancellation/Refund policy
Full refund, less EUR 25 processing fee per registration, will be granted for cancellations received (in writing) at the CPO prior to 20 September 2002.

Hotel accommodation
Accommodation can be booked at the following hotels:
* Hotel Mercure (centre of Nijmegen)
approx. EUR 129 single room, breakfast included
Stationsplein 29, Nijmegen (near railway station), tel.: +31 24 323 88 88
* Hotel Belvoir
approx. EUR 124 single room, breakfast included
Gr. van Roggenstraat 101, Nijmegen, tel.: +31 24 323 23 44
* Golden Tulip Hotel Val-Monte
approx. EUR 76 single room, breakfast included
Oude Holleweg 5, Berg en Dal, tel.: +31 24 684 20 00
Information about hotels in Nijmegen is also available at the Tourist Information Office in Nijmegen, tel.: +31 900 112 23 44, fax: +31 24 360 14 29.