SolvedTSEM10423 | Non-resident trusts: - foreign law - Baker and Garland - list of countries
From HM Revenue & Customs · Trusts, Settlements and Estates Manual
| Country | State | Trust law |
|---|---|---|
| Argentina | - | No Trust Law |
| Australia | New South Wales | Baker |
| Australia | Queensland | Baker |
| Australia | South Australia | Baker |
| Australia | Victoria | Baker |
| Australia | Western Australia | Baker |
| Bahamas | - | Baker |
| Barbados | - | Baker |
| Belgium | - | No Trust Law |
| Belize | - | Baker |
| Canada | British Columbia | Baker |
| Canada | Nova Scotia | Baker |
| Canada | Ontario | Baker |
| Canada | Saskatchewan | Baker |
| Canada | Quebec | Garland |
| Cayman Islands | - | Baker |
| Denmark | - | Garland |
| Egypt | - | Baker |
| Estonia | - | Baker |
| Fiji | - | Baker |
| Ghana | - | Baker |
| Gibraltar | - | Baker |
| Guernsey | - | Baker |
| Guyana | - | Baker |
| Hong Kong | - | Baker |
| Hungary | - | Baker |
| India | - | Garland |
| Ireland, Republic of | - | Baker |
| Isle of Man | - | Baker |
| Italy | - | No Trust Law |
| Japan | - | No Trust Law |
| Jersey | - | Baker |
| Kenya | - | Baker |
| Latvia | - | Baker |
| Liechtenstein | - | Garland |
| Lithuania | - | Baker |
| Luxembourg | - | Baker |
| Malaysia | - | Baker |
| Malawi | - | Baker |
| Malta | - | No Trust Law |
| Monaco | - | No Trust Law |
| Montserrat | - | Baker |
| Namibia | - | Garland |
| Netherlands | - | No Trust Law |
| New Hebrides | - | Baker |
| New Zealand | - | Baker |
| Nigeria | - | Baker |
| Norway | - | Garland |
| St Helena | - | Baker |
| St Vincent | - | Baker |
| Singapore | - | Baker |
| South Africa | - | Garland |
| South Yemen | - | Baker |
| Spain | - | No Trust Law |
| Sri Lanka | - | Baker |
| Sweden | - | Garland |
| Trinidad & Tobago | - | Baker |
| Uganda | - | Baker |
| USA | New York | Garland |
| USA | Minnesota | Garland |
| USA | Montana | Garland |
| USA | North Dakota | Garland |
| USA | South Dakota | Garland |
| USA | Wisconsin | Garland |
| USA | All other states | Baker |
| Zambia | - | Baker |
| Zimbabwe | - | Garland |