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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.
Inhaltsverzeichnis
Contents: Fundamental principles of the Panama foundation - Legal comparison with the Liechtenstein family foundation - Historical, systematical and grammatical Interpretation of the legal provisions - Practical models, drafts and samples in original Spanish language as well as the corresponding English translation.
Über den Autor / die Autorin
Irena Braxator was born in Zürich and studied law at Comenius University (Magister iuris) and Universidad Católica Santa María La Antigua (Doctor iuris) (Panama). She worked as a lawyer in Vaduz (Liechtenstein) and New York (USA). She is a member of the Society of Trust and Estate Practitioners (STEP), London and of the International Bar Association (IBA), London (UK). Nowadays, she manages a trust Company in Panama and practices international law.
