Helena Manzione-Braxator – författare

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.