TY  - BOOK
AU  - Helena Manzione-Braxator
PY  - 2011
CY  - Berlin, Germany
PB  - Peter Lang Verlag
SN  - 1864-936X
TI  - Fundamental Principles of Panamanian Foundations
UR  - https://www.peterlang.com/document/1107931
N2  - 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.
KW  - family foundation, tax planning, private foundation, estate planning
LA  - English
ER  -