March 19 2017

Ricardo Tosto on the Principle of Legality

One of the central tenets of Brazilian criminal law is the idea of legality. The concept of legality is similar to the nation of ex-post-facto laws in the United States. In this sense, legality means that there cannot be a crime without a there being a law forbidding it. This idea is enshrined in the Latin phrase, “nullacrimen, nullapoena sine lege.”

Another name for legality is “legal reservation,” meaning that the only source that can define a criminal act is law. In a civil law country like Brazil, this means that a crime can only exist if a law was passed that typifies it as a crime. Legality, or legal reservation, is an effective limit on the state, especially the executive branch, in the same manner as the prohibition of ex-post-facto laws by the Bill of Rights in the United States.

Also related to the idea of ex-post-facto is the principle of “tempus regisacium,” which means that the law at the time of the alleged crime is the one that applies. In other words, one cannot pass a law and retroactively prosecute someone for crimes committed before the law went into effect click here.

Ricardo Tosto is a well-known attorney, scholar, and jurist, and longtime member of the Sao Paulo Bar. As an attorney, Ricardo Tosto has handled countless high-profile cases through his firm, Ricardo Tosto& Associates, which after twenty-five years, has become one of Sao Paulo’s major firms.

Although practicing the law is Ricardo Tosto’s passion, he also frequently presents at conferences and panels. A graduate of one of Sao Paulo’s top law schools, Ricardo Tosto is also a member of many professional associations and a contributor to Brazilian and international legal publications. Despite the challenges of being at the top of the legal profession, Ricardo Tosto embraces the opportunity each and every day, his contact.

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February 7 2017

Sujit Choudhry and Comparative Law

Perhaps you may have heard of Dean Sujit Choudry. He is one of the world’s foremost authorities on comparative law. He particularly deals with its constitutional aspects and relations but is far more than generally familiarized with the whole concept of it nonetheless. He has worked hard within his field of expertise for a great number of years now and has likewise travelled the world doing his work.  Based on


Dean Sujit Choudhry is a member of the United Nations Mediation Roster, has been a consultant to the World Bank Institute at the World Bank, has worked as a foreign constitutional expert in…” (, pg. 1)


Comparative law is a bit tricky. It is not quite like the more basic and well-known legal aspects as a whole. It takes a special individual to study and to understand its ins and outs, ups and downs and the overall technicalities of the system as many have tried and relinquished to seek other pursuits of less hardship and required lifelong devotion or sacrifice. Yet it is a field that must be both taught and studied nonetheless in order for universities and future generations in any systems of law to have a more complete and cohesive understanding of the legal systems in all of their respective aspects. It goes to say that comparative law is more than essential, though it is a sub-division and branch not required for in-depth studies at every university. Its importance, relevance and overall usefulness to any scholar or practicing agent of the law anywhere in the world stands as but a mere understatement; it must be both taught and practiced however possible.

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In order to read more about this unique field of the laws of any country, there are a healthy variety of online resources and reading materials now made available to the global public, and it is all thanks to the wonderful World Wide Web. The American Journal of Comparative Law is but one wonderful and trusted, well-respected resource with articles and topics on the matter, which are written by no less than today’s very best in academic scholars and thinkers. It is worth a gander, and sample texts of certain articles and pages are usually available online for pre-viewing. Entire purchase of an article or piece is always the preferred and recommended choice, especially for tireless students of constitutional comparative law. has more to show.



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September 30 2016

Geoff Cone Warns Foreigners Looking For A Tax Haven To Avoid New Zealand

Imagine that you are an American for a second. America’s ruthless capital landscape has been good to you. You’ve made millions upon billions of dollars and you don’t want Uncle Sam to get his hands on it. You want to leave as much of your wealthy empire to your children as you can. You do not want to pay an estate tax and a variety of other taxes that America enforces if you leave your vast amount of money in a will.

In this case, you’d be smart to set up a trust. A trust is where you take a chunk of your wealth and give it to a third-party called a trustee. The trustee then passes on that money to your family when the time is right. This kind of financial arrangement is a good set up for avoiding estate taxes and other taxes levied on wills.

This is right about the time where many wealthy Americans would look for a tax haven. Tax havens exist in countries with relaxed laws concerning trusts and banking in general. In fact, the Organization for Economic Cooperation and Development has set up guidelines to help you identify tax havens.

The hallmarks of a tax haven include little to no tax enforced on a trust set up in that country, very little banking regulation if at all, and laws prohibiting intergovernmental communications. These three key metrics would allow you to hide money in a foreign country from your own US government. And when the time is right, the foreign trustee would give money to your beneficiaries without much tax at all, if any.

But Geoff Cone, a New Zealand tax lawyer, would advise you again setting up that trust in New Zealand if you’re looking to hide money in a tax haven. New Zealand has been in the news recently for allegedly tax haven status for foreign trusts. But Geoff Cone wrote a powerful newspaper article shooting down the notion.

He says that New Zealand enforces strict banking laws with plenty of transparency. For instance, Cone states that New Zealand has not made OECD’s list of tax haven countries. And he points to plenty of reasons why New Zealand will never make that list in the future.

Cone reiterates that New Zealand enforces transparent banking laws and forces anybody setting up a foreign trust in the country to keep easy-to-read records. The Kiwi government is also ready, willing, and able to communicate with foreign governments during investigations.

Cone has intimate knowledge of these laws because he runs the only New Zealand tax and trust law firm. He is Kiwi born and raised, graduating from the University of Otago. He’s been practicing trust and tax law since 1990 in the cities of Auckland and Christchurch. He now runs Cone Marshall in Auckland.

Check out Cone on LinkedIn

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