The Global Guide to Trusts
A systematic analysis of the legal regime and tax treatment of trusts in 28 jurisdictions
Jean-Marc Tirard
- English
- PDF
- Available on iOS & Android
The Global Guide to Trusts
A systematic analysis of the legal regime and tax treatment of trusts in 28 jurisdictions
Jean-Marc Tirard
About This Book
The Global Guide to Trusts represents the work of a team of leading outstanding tax practicioners active in 28 jurisdictions (Argentina, Australia, Austria, Belgium, Brazil, Canada, China, Cyprus, France, Germany, Hong Kong, India, Indonesia, Israel, Italy, Liechtenstein, Luxembourg, Malta, Mexico, Netherlands, New Zealand, Portugal, Russia, South Africa, Spain, Switzerland, UK, USA) under the editorship of an internationally recognized trust expert. The Global Guide to Trusts facilitates the understanding of international tax issues and provides specific guidance in such facets of international taxation of trusts as the following: tax treatment of the creation of a trust, Tax treatment of income and capital gains, tax treatment of distribution from a trust to its beneficiaries, tax implications of settlor's death, tax implications of the termination of a trust, reporting obligations, sham trusts, applicability of tax treaties to trusts, applicability to trusts of anti-avoidance tax rules, trustees regulation, registers of trusts.