The Resource English and Scots trusts under the German Inheritance and Gift Tax Act (ErbStG)
English and Scots trusts under the German Inheritance and Gift Tax Act (ErbStG)
Resource Information
The item English and Scots trusts under the German Inheritance and Gift Tax Act (ErbStG) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item English and Scots trusts under the German Inheritance and Gift Tax Act (ErbStG) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This dissertation explores the question of whether German taxpayers could possibly benefit from using the trust as a device for minimizing their liability to inheritance and gift tax. After an outline of the English and Scots trust law, a brief overview of the German Inheritance and Gift Tax Act is provided with special attention to its treatment of foreign law transfers. The international private law issues of trusts are explored, in particular the classification of trusts and the subjection of assets to them. Then the treatment of English trusts under the new rules of the German Inheritance and Gift Tax Act is examined and whether the peculiarities of the Scottish trust concept also leads to different results in their civil and tax law appreciation
- Language
- eng
- Label
- English and Scots trusts under the German Inheritance and Gift Tax Act (ErbStG)
- Title
- English and Scots trusts under the German Inheritance and Gift Tax Act (ErbStG)
- Language
- eng
- Summary
- This dissertation explores the question of whether German taxpayers could possibly benefit from using the trust as a device for minimizing their liability to inheritance and gift tax. After an outline of the English and Scots trust law, a brief overview of the German Inheritance and Gift Tax Act is provided with special attention to its treatment of foreign law transfers. The international private law issues of trusts are explored, in particular the classification of trusts and the subjection of assets to them. Then the treatment of English trusts under the new rules of the German Inheritance and Gift Tax Act is examined and whether the peculiarities of the Scottish trust concept also leads to different results in their civil and tax law appreciation
- http://library.link/vocab/creatorName
- Wienbracke, M
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- trust
- inheritance tax
- gift tax
- Label
- English and Scots trusts under the German Inheritance and Gift Tax Act (ErbStG)
- Extent
- 84 p.
- Isbn
- 9783832913090
- Label
- English and Scots trusts under the German Inheritance and Gift Tax Act (ErbStG)
- Extent
- 84 p.
- Isbn
- 9783832913090
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/English-and-Scots-trusts-under-the-German/cR2bTUk723U/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/English-and-Scots-trusts-under-the-German/cR2bTUk723U/">English and Scots trusts under the German Inheritance and Gift Tax Act (ErbStG)</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
