Disclosure versus accountability? A comparative analysis of disclosure rules for trusts in England, The Cayman Islands, and under the Draft Common Frame of Reference

By means of a comparative analysis of various trust laws (England, The Cayman Islands, DCFR), this article will look into the (changed) nature of information rights and recent developments in disclosure rules, relating them specifically to the concept of accountability. Furthermore, the scope of dis...

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Bibliographic Details
Published inTrusts & trustees Vol. 19; no. 9; pp. 923 - 934
Main Author de Vries, L. A.
Format Journal Article
LanguageEnglish
Published Oxford Oxford Publishing Limited (England) 01.11.2013
Subjects
Accountability
Beneficiaries
Comparative analysis
Jurisdiction
Proprietary
Trustees
Trusts
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Summary:By means of a comparative analysis of various trust laws (England, The Cayman Islands, DCFR), this article will look into the (changed) nature of information rights and recent developments in disclosure rules, relating them specifically to the concept of accountability. Furthermore, the scope of disclosure rules in terms of what is to be disclosed and to whom, as well as limitations to and restrictions on disclosure will be discussed.
ISSN:1363-1780
1752-2110
DOI:10.1093/tandt/ttt162