TY JOUR TI RIGHTS OF INHERITANCE OF HEIRS OF BENEFICIARIES OF OFFSHORE COMPANIES AND TRUSTS KW trust KW discretionary trust KW testamentary trust KW settlor KW beneficiary KW trustee KW bare trustee KW trust deed KW trust contract KW equity KW offshore jurisdictions KW offshore company KW nominee services KW nominee shareholder KW nominee director KW inheritance rights KW compulsory portion KW testator KW heirs KW will KW applicable law KW mandatory rules KW default provisions KW legal title holder KW beneficiary owner’s rights KW controlled foreign companies. JO Journal of Foreign Legislation and Comparative Law AU Kanashevskiy, V.. PY 2017 IS 3 PB Legal publishing house Norm