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December 9, 2016

On 3 December 2016, the US President-elect Donald Trump exchanged telephone conversations with Ms. Ying-Wen Tsai from Taiwan sparking a multitude of reactions from major news sources and social media all around the world.  The Atlantic noted this as a “sharp breach of...

December 1, 2016

In the UK case JS –v– M and F before the High Court of Justice in the Family Division, a 14-year-old-girl diagnosed with cancer wished to be “cryo-preserved” to give her a chance “to be cured and woken up, even in hundreds of years’ time”.  This controversial case came...

November 28, 2016

On November 24, 2016, Liu & Partners attended the 2016 UNCITRAL Vietnam Workshop on harmonization of trade law and outlook for practitioners in ASEAN held at the Foreign Trade University in Hanoi, Vietnam.  Over 150 lawyers, judges, academics and students from Australi...

November 23, 2016

依照美國法律,只要是美國的公民、居民(綠卡持有人),或是任何在美國有資產的外國人,都負有美國遺產稅的納稅義務。基於節稅的考量,上述人士都可能有事先規劃遺產的需要。以下簡要介紹關於美國遺產相關法律的基本概念:

1. 被繼承人的遺產如果沒有特別使用遺囑安排,會依照遺產所在的州法規定的繼承順位進行繼承。

2. 美國各州有不同的繼承法,規定遺囑的成立與執行程序,以及特留分的保護等事項。如果被繼承人的遺產分布在不同的州,就需要注意遺囑的分配是不是符合各州的繼承法。如果質疑遺囑的成立,繼承人可以在美國起訴主張遺囑無效。如果被繼承人的配偶是美國公民,...

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