Study on recognition and introduction of the Trust in offshore jurisdictions

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Professor Hiroyuki Watanabe who was the leader of this project participated in the Conference "The Worlds of the Trust / La fiducie dans tous ses tats" in Montreal, Canada, from Septemper 23 to 25.The special article "Trusts without Equity", planned and edited at a time close to when the conference was held, is entitled, Trusts Without Equity. It addresses the issues concerning the recognition and introduction of trusts in the civil law jurisdictions where the legal theory of equity does not exist.The article contains the Japanese translation and commentary of the Draft EU Directive on Protected Funds, accompanied by its original English text. Although it is uncertain whether or not this draft Directive will be formally adopted, it is of no small significance to impart the results and backgrounds of this proposal, which was made with a sincere attitude on the basis of an advanced level of comparative law, to Japanese researchers and practitioners dealing with trusts.