(AGENPARL) - Roma, 20 Giugno 2022(AGENPARL) – LONDON lun 20 giugno 2022

| 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 |
| Australia | New South Wales | Baker |
| Bahamas | – | Baker |
| Barbados | – | Baker |
| Belgium | – | No Trust Law |
| Belize | – | Baker |
| Bahamas | – | Baker |
| Canada | British Columbia | Baker |
| Canada | Nova Scotia | Baker |
| Canada | Ontario | Baker |
| Canada | Saskatchewan | Baker |
| Canada | Quebec | Garland |
| Canada | British Columbia | Baker |
| 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 |
Fonte/Source: https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem10423