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ESTATE DISPUTES: Some important judgments from last month

Trustees cannot simply brush aside beneficiaries' request for information

INTERNATIONAL - AUSTRALIA: Consequences of using foreign trusts for capital gains

INTERNATIONAL - UK: Legislation this summer on register of foreign property-owners

EUROPE: Commission publishes argument against UK's CFC exemption

INTERNATIONAL - GERMANY: Restriction of loss relief declared unconstitutional

INTERNATIONAL - European Union: Taxation at source must take into account non-resident taxpayer's domestic costs

INTERNATIONAL - Canadian notary must reimburse buyer stuck with non-resident seller's CGT bill

Notaries provide the community with a complex service, they carry out a public function of the State within the framework of an independent profession. The notarial deed not only regulates transactions between parties, but it provides added value in at least three respects: - a contract signed before a notary is unchallengable and hence it avoids expensive and time-consuming litigation procedures; - it is enforceable and hence it can be used to recover credits and it constitutes pri

In order to grant a home loan, the bank requires a guarantee: by definition, the most common of these is the mortgage. A mortgage gives the bank the right to be repaid from the proceeds of any forced sale of the asset offered as collateral, with priority over other creditors. A mortgage has better legal standing if it is a first mortgage, i.e. if there are no higher-priority mortgages: a "land credit" guarantee generally requires a first mortgage. A mortgage is established over the