trust
Resource Information
The concept trust represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
trust
Resource Information
The concept trust represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- trust
100+ Items that share the Concept trust
Context
Context of trustSubject of
- "The warm, the cold and the dead hand": proposals for a new inheritance and gift tax act
- 'De identiteitscrisis van de Anglo-Amerikaanse trust': afgezonderd of niet?
- 'The taxman cometh : the criminal offences of failure to prevent tax evasion'
- (Life,) death and taxes : inheritance tax in the UK : including commentary from an Irish capital tax basis
- 1987: Roger Douglas's failed attempt to tax charities
- 1988 and new year taxation issues for 1989
- 1999 Canadian budget : major revisions on non-resident trusts and foreign-based investment funds
- 2016 Federal tax guide
- 2016 South African budget speech summary : tax proposals
- A 'PE' problem
- A Dutch view on allocated funds in trusts and foundations
- A New Zealand matter of trust : new draft guidelines on the taxation of trusts
- A Stirling event
- A and another v Cantonal Taxation Administration and another Cantonal Taxation Administration and another v A and another : A/4175/2013-ICCIFD / ATA/54/2016
- A checklist of traps
- A comprehensive approach to GILTI planning for individuals and trusts
- A flexible friend
- A guide to foreign irrevocable life insurance trusts
- A guide to prospective applicants on the establishment of offshore trustee services companies ("OTCs")
- A guide to trusts in the United Kingdom
- A loophole for non-domiciliaries?
- A matter of trusts : deductibility of interest and Taxpayer Alert TA 2008/3
- A new international tax planning vehicle - the New Zealand look-through company
- A new wrinkle in using Canadian cross-border income trusts
- A practitioner's guide to trusts
- A propriedade fiduciária (trust) : estudo para a sua consagração no direito português
- A review of Canada's revised foreign investment entities proposals
- A survey of current U.S. outbound international tax developments
- A trust for Europe
- Aangiftebiljet bewust(e) v(r)aag over trusts : een nadere beschouwing omtrent de rechtspositie van bij trust betrokken belastingplichtigen
- Aberdeen Asset Management plc v HMRC : flow and ebb of legislative volume
- Accumulation trusts and double tax conventions
- Adrift between Scylla and Charybdis? The trust caught between a civil law rock and a fiscal hard place
- Afgezonderde particuliere vermogens
- Afschaffing van de effecten aan toonder : overzicht en eerste analyse
- Alabaster : 1938-2013
- Alice in Switzerland or the fiduciary as common informer
- All the world's a stage
- An appraisal of trusts under the Italian tax amnesty
- An approach to the application of double taxation conventions to trusts
- An argument of substance
- An introduction to the trust and its use in Switzerland
- An overview of Hungarian trusts
- An overview of Jersey's tax regime
- Anatomy of a trust deed - part I, II and IV
- Angelsaksische trust : gebruik in het kader van successieplanning voor Belgische rijksinwoners
- Anglo-Amerikaanse trusts en subjectieve vennootschapsbelastingplicht : enkele notities aangaande fiscale transparantie
- Annual tax planning conference 2000
- Ansässigkeiten und Abkommensvorteile liechtensteinischer Stiftungen, Anstalten, Treuunternehmen und Trusts unter dem neuen Doppelbesteuerungsabkommen Deutschland-Liechtenstein : Teil 1
- Ansässigkeiten und Abkommensvorteile liechtensteinischer Stiftungen, Anstalten, Treuunternehmen und Trusts unter dem neuen Doppelbesteuerungsabkommen Deutschland-Liechtenstein : Teil 2
- Anti-deferral and anti-tax avoidance : IRS addresses disposition of PFIC shares by a foreign trust with U.S. beneficiaries
- Antipodean trusts
- Antle v R ; Marquis-Antle Spousal Trust v R ; Antle and another v R : 2009 TCC 465
- Antle v R ; Marquis-Antle Spousal Trust v R ; Note : 2010 FCA 280
- Application of gift tax to an accumulation trust
- Application of tax on net investment income to shareholders of CFCs and PFICs
- Applying U.S. anti-money-laundering laws to foreign accounts that contain unpaid taxes
- Ardmore Construction Ltd v Revenue and Customs Commissioners : [2014] UKFTT 453 (TC)
- Argentine tax amnesty and foreign trust
- Around the world in 73 days
- Asia region funds passport and proposed corporate collective investment vehicles
- Aspects fiscaux belges de l'in-substance defeasance et d'un type particulier de trust
- Aspects of migration trusts
- Aspetti civili e fiscali connessi all'introduzione dell'istituto nell'ordinamento italiano
- Assessing trust income for taxation purposes : the impact of Cajkusic and Bamford
- Asset protection naar Zwitsers vennootschapsrecht, de Elsevier constructie
- Asset protection planning with offshore trusts and offshore corporations
- Asset protection trusts
- Asset protection, privacy and AML compliance : Offshore Voluntary Compliance Initiative - an update
- Attacking asset protection trusts in practice
- Attribution of a trust's permanent establishment to its beneficiaries
- Attribution of gains to the beneficiaries of offshore trusts : part I
- Aussensteuergesetz. AStG Art. 1. Urteil vom 19. Januar 1994, I R 93/93; AStG Art. 15, Urteil vom 2. Februar 1994, I R 66/92
- Australia : guidance issued on abusive transactions and tax havens
- Australia seeks level financial playing field
- Australia's taxation of trusts set for major upheaval
- Australian income taxation : a concise casebook
- Australian international taxation of attributed trust gains
- Australian master tax guide
- Australian tax legislation
- Authorities set out important markers on tax treatment
- Automatic exchange : OECD CRS implementation
- Avoidance of income tax : trust stripping
- BEPS Action 2 : trusts as hybrid entities
- Back to the GAAR future : can a tax benefit arise even if the impugned event has not? Fiducie Financière Satoma c. La Reine 2017 CCI 84
- Bamford v Federal Commissioner of Taxation
- Bank of New York Mellon Corp v Commissioner of Internal Revenue : 140 TC No 2
- Barbados as a fiduciary and tax planning platform
- Barclays Wealth Trustees (Jersey) Ltd and Michael Dreelan v HMRC
- Battle of the offshore giants - Jersey makes its move
- Belasting praktijkboek voor de belegger : 1988/89
- Belastingplan 2017 : internationale aspecten
- Belgische Kaiman-Steuer : werden ausländische juristische Konstruktionen zukünftig verboten? = Belgian Cayman Tax : tax transparency for foreign legal structures
- Belgium introduces 'Cayman tax'
- Belgium's de facto position on the taxation of trusts
- Beneficiaries of the Canada-Hong Kong double taxation agreement
- Beneficiary principle explored
- Besluit van 21 december 1995 tot vaststelling van de datum van inwerkingtreding van de Wet van 4 oktober 1995 houdende wettelijke bepalingen i.v.m. de aanvaarding van het op 1 juli 1985 te 's Gravenhage tot stand gekomen Verdrag inzake het recht dat van toepassing is op trusts en inzake de erkenning van trusts (Wet conflictenrecht trusts), Stb. 508
- Besonderheiten des Art. 7 DBA Australien 2015 : Niederschlag des BEPS-Projekts und modellartige Züge für zukünftige deutsche Abkommen
- Besteuerung eines Nachlasstrusts in der Republik Südafrika
- Besteuerung von deutschen Trustbegünstigten eines südafrikanischen Nachlasstrusts
- Betaenkning om fonde : afgivet af det af justitsministeriet den 14. juli 1978 nedsatte udvalg : Betaenkning No. 970
- Beware of tax traps in APTs for US taxpayer
- Beyond tax transparency : secrecy, privacy, and security
- Bloomberg Law : Tax
- Bloomsbury Professional Tax Guide
- Bodies of persons
- Boost for VCTs?
- Booth : residence, domicile and UK taxation
- Booth and Schwarz : residence, domicile and UK taxation
- Booth and Schwarz : residence, domicile and UK taxation
- Booth and Schwarz : residence, domicile and UK taxation
- Budget 2008
- Business trust - a new legal business structure
- Business trust - an alternative listing vehicle
- Buy-sell provisions and their effect on Canadian control of private corporations
- CGT - mature adult or unruly adolescent?
- CGT : resident, non-resident and PBO trust beneficiaries [part 1]
- CGT : resident, non-resident and PBO trust beneficiaries [part 2]
- CGT imlications on the winding-up of trusts
- CPT custodian and the effect of trustee recoupment rights on the taxation of beneficiaries
- CRS - a mid-term retrospective
- Can the settlor or beneficiaries of a trust be obliged to try and obtain copies of trust documents relating to that trust from the trustees and then to provide them to HMRC? The Commissioners for Her Majesty's Revenue and Customs v Panos Parissis and others, First-Tier Tax Tribunal, 9 February 2011
- Canada : new rules for taxation of offshore trusts and funds
- Canada : new tax on income trusts; economic update
- Canada : proposed fixes to the specified investment flow-through tax rules
- Canada : proposed new tax regime for income trusts and public limited partnerships
- Canada court shatters trust arrangements
- Canada deems an Austrian private foundation a corporation rather than a trust
- Canada expands thin capitalisation rules
- Canada refines rules on non-resident trusts
- Canada to set 'phantom income' tax element on offshore fund investments
- Canada's 2005 federal budget : moderate tax relief delivered under maximum pressure
- Canada's draft foreign reporting requirements
- Canada's new open door policy towards foreign equity investors in a comparative 33 country context
- Canada's new test to determine trust residency
- Canada's non-resident trust and foreign investment entity rules : changes in latest draft legislation
- Canadian Federal Budget 2018 : overview
- Canadian cross-border trust structures
- Canadian domestic law provisions and Canadian tax treaties dealing with the income of trusts
- Canadian estate freezes in favor of U.S. citizens
- Canadian immigration trusts : considerations for U.K. emigrants
- Canadian income trust saga : over, or headed for a junk bond phase?
- Canadian income trusts for sale
- Canadian tax planning deadlines for 2014
- Canadian tax review : new nonresident trust rules to become effective January 2003
- Canadian taxation of income arising in non-resident corporations and trusts
- Canadian taxation of income earned and distributed by a subsection 94(3) trust
- Canadian taxation of life insurance
- Canadian taxation of migration of individuals and trusts
- Canadian taxation of non-resident trusts : a critical review of section 94 of the Income Tax Act
- Canadian taxation of trusts
- Canadian taxation of trusts and their beneficiaries
- Canadian thin capitalization proposals curtail inbound real estate planning
- Canadian transnational trustee services. International offshore asset protection
- Canadian trust controversies : implications for foreign investors or acquirers
- Canadian-U.S. cross-border income trusts : new variations
- Canadians with U.S. residential properties can reduce exposure to U.S. estate tax
- Capital acquisitions tax
- Capital gains in a non-resident trust : how they can be taxable in Ireland
- Capital gains tax and offshore trusts
- Capital losses and trusts
- Casenote - No change in beneficial ownership of land despite change in effective control of land-owning trustee company
- Cayman Islands Monetary Authority : regulatory framework : laws and regulations
- Cayman Islands' wealth industry - pressures and responses
- Challenges for trustees in an unpredictable legal and planning environment
- Challenges in characterizing a German contractual trust arrangement
- Changes affecting financial institutions and managed investment trusts under the new Australia-New Zealand tax treaty
- Changes in trust beneficiaries - a new trust and transfer duty
- Changes to taxation of "inbound" foreign trusts
- Civil law substitutes for trusts
- Clarke's offshore tax planning
- Classification issues regarding foreign trusts under Japan's income tax law and overhaul of the trust law
- Classification of foreign trusts for US tax purposes : they may be called trust, but don't trust the label
- Clear views
- Collective investment trusts in Australia
- Collective investment trusts in China
- Collective investment trusts in Hong Kong
- Collective investment trusts in India
- Collective investment trusts in Indonesia
- Collective investment trusts in Singapore
- Coming and going
- Coming to America : the ugly head of the 'throwback tax" - the nonresident alien cum resident as beneficiary of accumulated income
- Common law trusts: new developments affecting the German tax status of grantors and beneficiaries
- Companies and taxes in Liechtenstein : selected topics of Liechtenstein law
- Conflicts in the attribution of income to a person
- Conflicts of attribution of income involving trusts under the OECD Model Convention : the possible impact of the OECD Partnership Report
- Congrès 2017
- Consequences of the Hague Trust Convention on foreign trusts in Switzerland
- Controlled foreign corporations legislation : Australia's offshore trusts tax apocalypse
- Conventions fiscales internationales. Revenus non désignés. Convention franco-canadienne du 2 mai 1975. Revenus provenant d'un trust canadien perçus par un résident français. Imposition au Canada (art. 21). Exonération en France (art. 23-2 a))
- Court holds that pervasive ignorance is no defense to willful FBAR penalties : this and other lessons from Garrity
- Court places trusts's effective management in the UK
- Creation and taxation of trusts in Canada
- Critical issues in estate planning
- Cross-border acquisitions : the evolution from Canadian income trusts to income deposit securities
- Cross-border changes in recent Canadian tax bill
- Cross-border estate planning via an Israeli Trust/Hekdesh
- Cross-border planning giving : a US and European survey
- Cross-border tax and asset protection perspectives on Chinese private investment in Australia
- Cross-border tax investigations and the OECD's tax information exchange regime
- Cross-border tax issues involving U.S. single-owner grantor trusts
- Cross-border, cross-generation : estate planning for the international family
- Crossing the pond
- Cuestiones de derecho sustancial y tributario vinculadas al reconocimiento del 'trust' en el ordenamiento italiano : lagunas normativas y perspectivas de reglamentación
- Current topics in U.S.-German tax and commercial law = Aktuelle Themen im U.S.-Deutschen Steuer- und Handelsrecht
- Cyprus
- Cyprus adopts intellectual property rights "box"
- Cyprus as a new jurisdiction for international trusts
- Cyprus international tax planning
- Cyprus international trusts and their uses : the asset protection and tax planning perspectives
- Cyprus updates with new international trust law
- Das Gesellschaftsrecht auf den Niederländischen Antillen
- Das Wirtschaftliche Eigentümer Registergesetz : was ändert sich für Steuerberater und Wirtschafsprüfer?
- Das neue Steuerrecht im Fürstentum Liechtenstein : Auswirkungen auf internationale Strukturen
- Das neue und vollständig revidierte Steuerrecht im Fürstentum Liechtenstein und die Auswirkungen auf internationale Strukturen
- De Anglo-Amerikaanse trust : civielrechtelijke en fiscaalrechtelijke aspecten
- De Anglo-Amerikaanse trust en de Successiewet 1956
- De Anglo-Amerikaanse trust in de inkomsten- en vennootschapsbelasting : een kwalificatiemodel, knelpuntenanalyse en oplossingsrichting voor de inpassing van Anglo-Amerikaanse trusts in de Nederlandse inkomsten- en vennootschapsbelasting
- De Anglo-Amerikaanse trust in het Nederlandse civiele en fiscale recht
- De behandeling van periodieke uitkeringen uit een trust in de inkomstenbelasting
- De charitable trust: ondernemer voor de omzetbelasting?
- De inpassing van de family trust in het Nederlands civiele en fiscale recht
- De kaaimantaks 2.0 : een kritische commentaar bij de aanpassing van de kaaimantaks door de wet van 25 december 2017
- De kaaimantaks : geen paradijselijke maatregel
- De kaaimantaks, een kritische beschouwing
- De l'impossibilité juridique de constituer un "trust" anglo-saxon sous l'empire de la loi française
- De life interest trust en de Successiewet 1956
- De trust : beschouwingen over invoering van de trust in het Nederlandse recht
- De trust : een juridisch kader voor de (internationaal) privaatrechtelijke inpassing en fiscale gevolgen
- De trust en de stichting: een vergelijking
- De trust: dead or alive?
- De trust; terug van weggeweest!
- Dealing with international assets in estate planning
- Dealing with mistakes of trustees or settlors : the outlook from the offshore bench?
- Dealing with trusts from a German tax law perspective
- Decision of the French Constitutional Court number 2016-591 QPC of 21 October 2016 "Mrs Helen S"
- Decree on tax treatment of trusts
- Denmark [tax round-up 2015]
- Denmark: new tax optimising possibility - real property