International Taxation of Trust Income

International Taxation of Trust Income
Author: Mark Brabazon
Publisher: Cambridge University Press
Total Pages: 417
Release: 2019-05-02
Genre: Law
ISBN: 1108492258

This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.

The Hague Trusts Convention

The Hague Trusts Convention
Author: Jonathan Harris
Publisher: Bloomsbury Publishing
Total Pages: 578
Release: 2002-05-04
Genre: Law
ISBN: 1847310664

Trusts cross borders. When they do,real difficulties may arise. Will the understanding of what a trust is be different in a foreign state? Will the rights, powers and duties of the trustee and settlor be the same? What rights will the beneficiary be able to assert? To what extent will the trust assets be safe from the claims of creditors, forced heirs, or third parties? Which legal system will be applied to the trust? Within what limits? What if the trust needs to be recognised in a state which does not have the institution of the trust in its domestic law? The Hague Trusts Convention, enacted into English law by the Recognition of Trusts Act 1987, seeks to ameliorate the situation by providing harmonised choice of law rules for “trusts created voluntarily and evidenced in writing.” It also provides for the recognition of trusts in Contracting States. Those Contracting States should recognise the trust, even if they do not have the institution in their domestic law. This book is the first published in England to devote itself to a detailed analysis of the Convention. It is aimed at academics and practitioners; at private international lawyers and at trust lawyers. Frequent reference is made to the position in civil law states (especially in the Contracting States of Italy and the Netherlands) and in other trust states, both offshore and onshore. The Hague Trusts Convention deals with the operation of the trust itself. It does not deal with the preliminary steps needed to create a trust. These preliminary matters raise highly complex and uncharted choice of law issues. Detailed discussion of these matters is also provided, and appropriate solutions suggested.

Trusts in Prime Jurisdictions

Trusts in Prime Jurisdictions
Author: Alon Kaplan
Publisher:
Total Pages: 0
Release: 2016
Genre: Trusts and trustees
ISBN: 9781911078081

The fourth edition features fully updated chapters plus new chapters on Jersey foundations, Quebec, Hong Kong, Singapore, Israel, what it means to be a fiduciary, Islamic (waqf) trusts, and trusts in relation to divorce, among others. The new edition, produced in association with STEP.

Trusts

Trusts
Author: Maurizio Lupoi
Publisher: Cambridge University Press
Total Pages: 444
Release: 2000
Genre: Business & Economics
ISBN: 9780521623292

Comparative study covering three models of trust : the English, the international and the civilian. More than forty countries are examined and a unified theory of trusts is submitted. The effects of the Hague Convention of 1985 are discussed, as well as its implementation in ratifying civil law countries, where it is now possible to form trusts under a foreign law.

Switzerland in International Tax Law

Switzerland in International Tax Law
Author: Xavier Oberson
Publisher: IBFD
Total Pages: 457
Release: 2011
Genre: Double taxation
ISBN: 9087220987

"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).

Arbitration in Switzerland

Arbitration in Switzerland
Author: Dr. Manuel Arroyo
Publisher: Kluwer Law International B.V.
Total Pages: 3026
Release: 2018-08-06
Genre: Law
ISBN: 9041192743

Arbitration in Switzerland