%0 Book
%A Helena Manzione-Braxator
%D 2011
%C Berlin, Germany
%I Peter Lang Verlag
%@ 1864-936X
%T Fundamental Principles of Panamanian Foundations
%U https://www.peterlang.com/document/1107931
%X Private foundations were incorporated into Panama’s legal system as legal entities on 12 June 1995 by means of Law No. 25, la ley de Fundaciones de Interés Privada as a lex specialis. The law is virtually identical to former liberal Liechtenstein provisions governing family foundations, although new articles were added. The Switzerland foundation, in turn, served as a role model for Liechtenstein. In writing the book, the author aims to provide comprehensive information about Panamanian foundations and to compare them with their Liechtenstein counterparts from a legal perspective – with the aid of historical, systematic and grammatical interpretations.
%K family foundation, tax planning, private foundation, estate planning
%G English