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Will and testament
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===International wills=== In 1973 an international convention, the ''Convention <!--There is no capital P in the next word -->providing a Uniform Law on the Form of an International Will'',<ref>{{cite web|url=https://www.unidroit.org/instruments/international-will|title=Convention providing a Uniform Law on the Form of an International Will (Washington, D.C., 1973)|date=2013-11-07|website=www.unidroit.org|access-date=2020-02-22}}</ref> was concluded in the context of [[UNIDROIT]]. The Convention provided for a universally recognised code of rules under which a will made anywhere, by any person of any nationality, would be valid and enforceable in every country that became a party to the Convention. These are known as "international wills". It is in force in Australia, Belgium, Bosnia-Herzegovina, Canada (in 9 provinces, not Quebec), Croatia, Cyprus, Ecuador, France, Italy, Libya, Niger, Portugal and Slovenia. The Holy See, Iran, Laos, the Russian Federation, Sierra Leone, the United Kingdom, and the United States have signed but not ratified.<ref name=usbar>{{cite web|last1=Eskin|first1=Vicki|last2=Driscoll|first2=Bryan|title=Estate Planning with Foreign Property|url=https://www.americanbar.org/groups/gpsolo/publications/gp_solo/2011/april_may/estate_planning_withforeignproperty/|publisher=American BAR Association|access-date=3 January 2022}}</ref> International wills are only valid where the convention applies. Although the U.S. has not ratified on behalf of any state, the Uniform law has been enacted in 23 states and the District of Columbia.<ref name=usbar /> For individuals who own assets in multiple countries and at least one of those countries are not a part of the Convention, it may be appropriate for the person to have multiple wills, one for each country.<ref name=usbar /><ref name="advoc">{{cite web|last1=Fry|first1=Barry|title=Cross Border Estate Issues|url=http://www.advoc.com/uploads/5753160407709e81245677431.pdf|website=Advoc|access-date=7 June 2017|date=2012}}</ref> In some nations, multiple wills may be useful to reduce or avoid taxes upon the estate and its assets.<ref>{{cite web|last1=Popovic-Montag|first1=Suzana|last2=Hull|first2=Ian M.|title=The Risks and Rewards of Multiple Wills|url=http://www.huffingtonpost.ca/suzana-popovicmontag/multiple-wills_b_8226444.html|website=HuffPost Canada Business|access-date=7 June 2017|date=2 Oct 2015}}</ref> Care must be taken to avoid accidental revocation of prior wills, avoid conflicts between the wills, and anticipate [[jurisdiction]]al and [[choice of law]] issues that may arise during probate.<ref name="advoc" />
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