WHAT'S GOING ON IN...: THE NETHERLANDS: SETTING UP OF IRREVOCABLE DISCRETIONARY TRUST CHARACTERIZED AS A TAXABLE GIFT

Journal

Author

Sonneveldt, F.

Country

Netherlands

Published Date

1 April 1999

Issue

European Taxation 1999 (Volume 39), No. 4

In this case note, the author discusses four recent decisions of the Netherlands Supreme Court on the gift tax implications of the use of trusts.