International asset tracing in insolvency / Felicity Toube.

Oxford : Oxford University Press, 2025.

2nd edition

202767

Bankruptcy -- Criminal provisions.

Fraud -- Investigation.

Executions (Law)

1. England and Wales

A. Insolvency law in England and Wales

B. Asset tracing in England and Wales

C. Criminal powers

D. International enforcement and assistance --

2. United States of America

A. Introduction

B. Overview of US insolvency law

C. US laws relevant to asset tracing & recovery

D. Recovery of cryptocurrency in bankruptcy proceedings

E. Conclusion --

3. Jersey

A. Introduction

B. Overview of Jersey insolvency regimes

C. Powers and duties of insolvency officeholders

D. Basic tools for domestic and international asset tracing in insolvency

E. Court orders generally available for asset tracing

F. Jersey law of asset tracing (including trusts and restitutionary remedies)

G. Conclusion --

4. Guernsey

A. Introduction

B. Guernsey insolvency law

C. Guernsey law of asset tracing

D. Conclusion --

5. British Virgin Islands

A. Chapter overview

B. Sources of BVI law, the legislative framework, and the definition of assets

C. BVI Insolvency Act processes

D. Orders in aid of foreign proceedings under the Insolvency Act 2003

E. Processes and procedures under the BVI Business Companies Act 2004

F. Disclosure of documents, evidence by deposition, and letters of request

G. Interim remedies and piercing the corporate veil

H. Asset tracing and the proceeds of crime

I. The BVI law on asset tracing outside specific insolvency provisions

J. Enforcement of foreign judgments and arbitration awards

K. Conclusion --

6. Cayman Islands

A. Introduction

B. Cayman Islands legal system: sources and precedent

C. Cayman Islands procedure

D. Cayman Islands company law

E. Cayman Islands corporate insolvency regime

F. Statement of affairs: duties of cooperation: Examination

G. Actions in insolvency proceedings

H. Foreign companies

I. Financial restructuring/schemes of arrangement

J. Recognition and enforcement of foreign judgments in the Cayman courts

K. Personal bankruptcy: recognition of foreign trustee in bankruptcy

L. Cross-border insolvencies

M. Asset tracing: locating assets: identifying ownership

N. Practicalities of asset tracing in the Cayman Islands

O. Recalculation of published net asset values (NAVs) and clawback

P. Interlocutory injunctions: asset-freezing: disclosure orders

Q. Conclusion.

This is the only book to provide comprehensive coverage of the legal issues involved in asset tracing in insolvencies. Both corporate and personal insolvencies are covered in domestic and international cases. The second edition incorporates recent developments in case law and statutory frameworks in six key jurisdictions-the United States, England and Wales, the British Virgin Islands, the Cayman Islands, Jersey, and Guernsey. It analyses the latest legal developments in cross-border insolvency and general asset tracing initiatives, as well as jurisdiction-specific developments. Developments include the treatment of cryptocurrency insolvencies, legislative shifts in the UK post Brexit, Black Swan injunctions and the effect of the 2024 amendments to the Companies Act, the latest on the restructuring officer regime, and the positions on insolvent trusts. Featuring analysis from experienced specialists in key offshore and onshore financial centres, each chapter deals with a different national framework, setting out statute and case law, and identifying the international tools available to trace assets. These experts identify the specific tools available for tracing and recovering assets-for asset tracing inside or outside of bankruptcy or insolvency processes-and those available for cross-border international cooperation. - Publisher's website.

Includes bibliographical references and index.

9780192887351

lxii, 432 pages ; 26 cm