The Resource Impact of US tax reform on cross-border estate planning

Impact of US tax reform on cross-border estate planning

Label
Impact of US tax reform on cross-border estate planning
Title
Impact of US tax reform on cross-border estate planning
Creator
Subject
Language
eng
Summary
The US tax act enacted in December 2017 (the "Act") includes a number of provisions that impact high net worth families with US connections. For families with US members, changes to the estate, gift and generation-skipping transfer taxes offer gift planning opportunities. For those with US inbound investments, changes to the income taxation of corporations and partnerships may impact how investments are structured. And families holding business and investment assets through foreign corporations need to consider new taxes that may be imposed on US shareholders
Citation source
In: Trusts & trustees. - Oxford. - Vol. 25 (2019), no. 1; p. 153-155
http://library.link/vocab/creatorName
  • Heller, A
  • Fischer, E
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • investment
  • gift tax
  • family corporation
  • high net worth individual
  • CFC
  • income tax
  • transfer tax
  • foreign investment
  • exemption
Label
Impact of US tax reform on cross-border estate planning
Instantiates
Publication
Label
Impact of US tax reform on cross-border estate planning
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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