Trusts


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Trusts	Kontakt/Bestellung Contact/Order via E-Mail: info@digento.de
Common law and civil law jurisdictions
Online
Verlag :: Publisher IBFD - International Bureau of Fiscal Documentation Publications
Preis :: Price Preise auf Anfrage / Prices on request
Das Angebot richtet sich nicht an Verbraucher i. S. d. § 13 BGB und Letztverbraucher i. S. d. PAngV.
Bestellnummer bei digento :: digento order number 103567
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: introduction; gift and inheritance taxation; the taxation of capital gains; the taxation of recurrent income; net wealth/worth taxation; other taxes; anti-avoidance rules; treaties; administration. 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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