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Trusts
Editors: Dr Timothy J. Lyons, Joanna Wheeler

Why subscribe to Trusts?

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.
Benefits
  • Explains jurisdictions both familiar and unfamiliar with the concept of trust and also deals with the associated taxation issues, particularly those of an international nature.
  • Explains how to deal with the enormous divergencies in the approaches of different countries to this subject.
  • Frequent updates.
  • E-mail notification as soon as new changes are available.
Main contents

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  • Common law and civil law jurisdictions
  • All taxes relevant to trusts.
    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, Germany, India, Ireland, Japan, New Zealand, South Africa, Sweden, Switzerland, United Kingdom, United States
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