The Resource Dutch taxation of irrevocable discretionary private express trusts

Dutch taxation of irrevocable discretionary private express trusts

Label
Dutch taxation of irrevocable discretionary private express trusts
Title
Dutch taxation of irrevocable discretionary private express trusts
Creator
Subject
Language
  • eng
  • eng
Summary
The last decades the use of the trust for tax planning reasons has increased rapidly, also in the Dutch tax jurisdiction. By using the discretionary trust taxpayers are able to create 'a floating' capital, that could not be taxed in the Dutch tax jurisdiction. In this paper the author discusses the taxation of the trust in the Income Tax Act of 2001, Corporate Income Tax Act of 1969 and the Gift Tax Act. This paper deals with the taxation of the irrevocable discretionary private express trust. The author first sets characteristics of the irrevocable private express trust. Further more he focuses on the Dutch taxation of the trust and discusses the separated private assets regime
Citation source
In: The EC tax journal. - Oxford. - Vol. 14 (2013-14), p. 1-12
http://library.link/vocab/creatorName
Biemans, F
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • trust
  • international tax planning
  • gift tax
Label
Dutch taxation of irrevocable discretionary private express trusts
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2014/E-F/ECTAJO/1-12.zip
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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