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ARTICLE · 01 OCTOBER 1996

Nauru - The Law And Trusts

Trusts & Trustees
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United KingdomWealth Management
Article by Peter H MacSporran

Since the Republic of Nauru came into existence in 1968 major law reforms have introduced some interesting features into its trust law.

The author reviews the latest legislation relating to the tax haven status of Nauru in the 1970's and particular features of the Nauru Foreign Trusts Estates and Wills Acts which has abolished in Nauru the Rule Against Perpetuities and Accumulations and Remoteness.

The full text of this article can be obtained from the publishers. Articles are provided either as back copies of the relevant issue of the journal containing the article or as photocopies of the issue concerned (depending on availability). A charge of £25 (prepaid, including postage) is made for each issue supplied.

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