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Common law and civil law jurisdictions


Verlag :: Publisher

International Bureau of Fiscal Documentation Publications


Preis :: Price*

1 gleichzeitiger Zugriff 195,00 EUR/Jahr

weitere Preise auf Anfrage / further prices on request

*Der Preis versteht sich zzgl. der gesetzlich gültigen Mehrwertsteuer.
Preisänderungen vorbehalten.
Price exclusive of VAT. Prices are subject to change.

Das Angebot richtet sich nicht an Verbraucher i. S. d. § 13 BGB und Letztverbraucher i. S. d. PAngV.

Bestellnummer bei digento :: digento order number


Verlagsinformation :: Publisher's information

The common law trust is a singular phenomenon, well known in many jurisdictions, yet alien to many others. As the world's population becomes increasingly mobile internationally, the trust is being introduced to countries that have no experience with this concept. Problems that were once the preserve of academic debate now take on an acute importance in practice, both for practitioners and governments.

This online publication covers the principles governing the taxation of trusts in the countries surveyed, stating clearly where the difficulties and points of uncertainty are. It reveals enormous divergencies in the approaches of different countries to this subject.

Main contents

- Common law and civil law jurisdictions

- All taxes relevant to trusts. The discussion in each country chapter is arranged in accordance with the following main division of headings:


gift and inheritance taxation;

the taxation of capital gains;

the taxation of recurrent income;

net wealth/worth taxation;

other taxes;

anti-avoidance rules;



- International issues. The analysis of each tax deals with the international aspects of trust taxation and each country chapter deals specifically with the application of treaties to trusts

Countries covered: France, India, Ireland, Japan, New Zealand, South Africa, Switzerland, the United Kingdom and the United States.

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