An introduction to trusts

  • Publication date: 01 July 2021
  • Author: Ramandeep Kaur Chhina


This briefing aims to provide background information to the concept of trusts, and serves as a resource reference to develop an understanding of various types of trusts, their functions, and the roles of various parties of a trust. It highlights some of the legitimate and illegitimate uses of trusts, as well as the current practice in a variety of countries on the regulatory treatment of trusts. It is a background to the paper Beneficial ownership transparency of trusts for those who are new to the concept.

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