trust

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The concept trust represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

"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 trusts in the United Kingdom
A loophole for non-domiciliaries?
A matter of interpretation
A matter of trusts : deductibility of interest and Taxpayer Alert TA 2008/3
A moveable feast - economic substance and holding entities
A new corporate tax
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
Advising the wealthy client : a handbook for working with the ultra wealthy
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
Anrechnung ausländischer Steuern zur Vermeidung einer ertragsteuerlichen Doppelbesteuerung im Rahmen des Paragr. 15 AStG
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 Cayman tax : an update and a word of caution
Belgium's de facto position on the taxation of trusts
Beneficial ownership in tax law and tax treaties
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
Case note : Setting aside and rectifying mistakes in respect of trusts relating to tax : Hereward House Remuneration Trust, Sampson and Others v Estera Corporate Trustees (Guernsey ) Ltd [2019] GRC075; B Trust, A v Nerine Trust Company Ltd [2019] GRC074
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 hybrid mismatch rules
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 2019
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 liechtensteinische Steuerrecht : Grundlagen und Regelungen inklusive Besteuerung von Blockchain- und FinTech-Unternehmen
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 : panta rhei
De kaaimantaks als de yin en yang van de Belgische fiscaliteit : een kritische commentaar bij de invoering van het nieuwe EER-KB en niet-EER-KB
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
Der Irrevocable Intervivos Discretionary Trust im Lichte der aktuellen Rechtslage
Der Trust - Einführung und Rechtslage in der Schweiz nach dem Inkrafttreten des Haager Trust-Übereinkommns
Der Trust im schweizerischen Steuerrecht
Der US-Estate im deutschen Steuerrecht
Der angelsächsische Trust - Zivilrecht und Steuerrecht : Teil 1
Der angelsächsische Trust - Zivilrecht und Steuerrecht : Teil 2
Der englische Trust und seine Besteuerung : Teil I und II
Der internationale Erbfall : Erbrecht, Internationales Privatrecht, Erbschaftsteuerrecht
Der internationale Erbfall : Erbrecht, Internationales Privatrecht, Erbschaftsteuerrecht
Der schottische Trust - (k)eine "Vermögensmasse ausländischen Rechts"?
Der trust im deutschen Erbschaft- und Schenkungsteuerrecht
Der tschechische Trust im österreichischen Ertragsteuerrecht = The Czech trust in Austrian tax law
Deutsche Ertragsbesteuerung von US Trusts. Finanzgericht Köln, Urteil vom 8. Juli 1992
Deutsche Ertragsbesteuerung von US-Trusts
Developments in Germany concerning the taxation of trusts
Dextra : the sequel
Die Anwendung des neuen US-Quellensteuer-Abzugsverfahrens auf österreichische Privatstiftungen
Die Besteuerung ausländischer, insbesondere liechtensteinischer Familienstiftungen und ihrer Begünstigten in Deutschland
Die Besteuerung der Stiftungen : mit besonderer Berücksichtigung der wirtschaftlichen Stiftungen
Die Besteuerung von in der Schweiz wohnhaften Empfängern von Leistungen seitens angelsächsischer Trust Settlements
Die Hinzurechnungsbesteuerung und der Antrag nach Art. 12 Abs. 3 DBA-USA (E) im Spannungsfeld zum AStG-Treaty-Override
Die Körperschaftsteuerpflicht wirtschaftlicher Einrichtungen von Vereinen und Stiftungen in der Türkei
Die Zurechnung nach Paragr. 15 AStG bei Verlusten
Die erbschaft- und schenkungsteuerliche Behandlung von Trusts in Deutschland : Teil 2
Die erbschaft- und schenkungsteuerliche Behandlung von trusts in Deutschland - Teil 1
Die ertragsteuerliche Behandlung von Trusts nach nationalem und nach DBA-Recht
Die neue Trustbesteuerung in der Erbschafts- und Schenkungssteuer
Die neuen Steuerabkommen mit Liechtenstein = the new tax treaties with Liechtenstein
Die persönliche Zurechnung von Einkünften bei Treuhandverhältnissen
Die rechtsgeschäftliche Treuhand im Steuerrecht
Die steuerliche Attraktivität liechtensteinischer Stiftungen
Die steuerliche Begünstigung der Kartelle
Die steuerliche Regelung des Trusts in Italien
Die vermögen- und erbschaftsteuerliche Behandlung von Common Law Trusts
Die österreichische Privatstiftung als Nutzungsberechtigter von US-Wertpapiererträgen = The Austrian Private Foundation as beneficial owner of U.S. securities income
Direct taxation manual : the income tax acts
Disciplina fiscale del trust: costituzione e trasferimento dei beni
Discretionary trusts - last exit before AEOI? The Swiss view
Discretionary trusts and franking credits : the case of Thomas
Discretionary trusts and the new dividend regime
Discretionary trusts and their infirmities
Discretionary trusts for UK non-domiciled foreign residents
Discretionary trusts practical legal and tax issues
Discretionary versus interest in possession trusts
Diskretionäre Trusts als letztes Mittel gegen den AIA in Steuersachen? Auslegeordnung unter Berücksichtigung internationaler Standards
Disputes involving trusts
Dissecting trusts and trusteeship : CGT and stamp duty consequences
Distribuzione di dividendi e cessione di partecipazioni : obblighi ed adempimenti delle società fiduciarie
Dividends and trusts : a question of trust
Doelvermogens verdienen evenwichtige wetgeving : a trust is a financial intermediary which causes considerable difficulty in any tax system
Doing business in Canada
Doing business in Canada : a guide to the incorporation of companies in Canada and Canadian taxes
Doing business in Mexico
Domestic and regulatory treatment of ETFs - Australia
Domestic and regulatory treatment of ETFs - United States
Don't get trapped
Double taxation of estates, inheritances and gifts in the EU and the Anglo-American trust
Draft Amendments to the Income Tax Act. Trusts and their beneficiaries. October 2, 1987
Drafting Cayman Islands trusts
Dreyfus revived: Routier and an uncharitable interpretation of section 23 IHTA 1984
Droit fiscal luxembourgeois: livre jubilaire de l'IFA Luxembourg
Dutch foundation as the civil law alternative to the common law trust
Dutch separate private funds offer wealth of tax planning opportunities
Dutch taxation of irrevocable discretionary private express trusts
Dying trusts, living trusts
EC Directive on taxation of income from savings and the EU Code of conduct on business taxation : implications for selected UK overseas territories in the Carribean : final report British Virgin Islands
Een doelredenering rondom een doelvermogen: recente ontwikkelingen inzake de irrevocable discretionary trust
Een doelredenering rondom een doelvermogen: recente ontwikkelingen inzake de irrevocable discretionary trust
Effective trust deeds and trust resolutions
El Modelo OCDE de Convenio bilateral para evitar la dobleimposición y los 'trusts'
El concepto de dividendo en los convenios de doble imposición
Elimination of benefits under the tax system
Elsevier schenken en erven almanak : alle juridische en fiscale aspecten van schenken en erven
Emerging Market Series : equal tax treatment for U.S. regulated investment companies in Europe
Employee benefit trusts in the UK
Employee buy-outs : employee ownership as a business succession solution
English and Scots trusts under the German Inheritance and Gift Tax Act (ErbStG)
Entscheide betreffend die direkte Bundessteuer : Décisions concernant l'impôt fédéral direct
Erträge aus Anteilen an Investmentfonds, die im Privatvermögen gehalten werden. (OFD Kiel, Vfg.v. 29.4.1999 - S 2252 A - St 111)
Essays in international tax planning
Establishment, jurisdictional situs and taxation of foreign asset protection trusts : part 1
Estate and business succession planning
Estate planning impact of United States v Windsor on international same-sex married couples
Estates, gifts, and trusts : estate planning
Estudos de Tributação Internacional - volume 2
EuGH zur Zwischensteuer bei ausländischen Begünstigten : Nichtanrechnung der Zwischensteuer bei Zuwendungen an ausländische Begünstigte verstösst gegen die Kapitalverkehrsfreiheit
European cross-border estate planning
Exotic intruders in the fiscal menagerie
Expected changes in the tax treatment of trusts and certain tax haven companies
Extending trust periods
FATCA : the end of 'shadow boxing' in the offshore trust industry
FATCA Proposed Regulations : is it finally becoming more manageable?
FATCA and non-US trusts and trust structures - compliance strategies
FATCA and offshore trusts : a second bite of the elephant
FATCA and offshore trusts : the first nibble
FATCA in Canada : the restriction on the class of entities subject to FATCA
FATCA update
FATCA update : Final regulations, IGAs and their impact on the fiduciary and asset management industries
FATCA, the U.S.-Canada IGA, and trusts
FSC report : the premier report on the world's most innovative financial services centres
Familienstiftungen : Recht, Steuer, Betriebswirtschaft
Family benefit trusts in the spotlight
Family foundations : a UK tax perspective
Family foundations in Switzerland
Family trusts for Chinese clients
Favorable tax changes in Malaysia's 2013 budget
Federal Court of Canada strikes down ex parte jeopardy order
Federal income taxation of business enterprises : cases, statutes, rulings
Federal taxation of trusts, grantors and beneficiaries : income, estate, gift, generation-skipping transfer
Fiduciary structures
Fiducie. Texte du projet de loi
Finance Act 2012 - discretionary trust tax
Finance Act 2018 Notes
Finance Act 2020 Notes : Section 73: excluded property etc; Section 74: transfers between settlements etc
Financial Services Regulatory Commission
Financial products and structured equities : Malaysia
First-time implementation of tax rules for trusts in Italy
Fiscal transparency
Fiscale constructies, transparantie en dingen die voorbijgaan - de parlementaire verhoren over belastingontwijking en -ontduiking
Fiscale regularisatie voor buitenlandse "structuurgebonden" vermogens
Fiscalidad internacional
Fiscalité internationale du patrimoine
Fixing estate planning documents
Flexibility in avoiding forced heirship rules
Flexible trusts: alive and well !
Focus on the Cayman Islands : an international offshore financial centre
Focus on trusts
Foreign affairs - a primer on international tax and estate planning (Part 1)
Foreign bank account reports - 2011 regulations extend rules to many unaware persons
Foreign beneficiaries and Australian trusts : their position is still no clearer
Foreign discretionary trusts and Italian tax law
Foreign funds and trusts claiming tax treaty benefits in Portugal
Foreign investment entities and non-resident trusts : a summary of draft Canadian legislation
Foreign investment funds
Foreign investment trusts
Foreign investments in and acquisitions of publicly-traded Canadian flow-through entities : impact of recent controversies and proposed changes
Foreign pension funds with US investments : tax classification
Foreign tax havens
Foreign trust (-like) structures catch Belgium's attention
Foreign trust recognition by Latin American countries - revisited
Foreign trust tax compliance : don't panic
Foreign trusts - US grantors and US beneficiaries
Foreign trusts - some practical aspects of the new rules
Foreign trusts : new French legislation enacted
Foreign trusts and gifts: it's getting warm offshore
Foreign trusts in the Czech Republic : mostly recognized and (sometimes) registered
Foreign trusts under pressure
Formation, taxation and assessment of charitable and religious trusts
Foundation and trust in succession planning
Foundations in the spotlight
Four years on: foundations in the Isle of Man
France : a look back at 18 months of tax turmoil
France : important tax changes
France : rules on trusts and the difficulty in interpreting the rules
France : the use of a trust regarding wealth tax and inheritance tax
France takes a dose of "Dutch" courage
France's new law to tackle tax fraud
French authorities issue guidelines on applying US-France treaty to US passthrough entities
French tax treatment of foreign trusts and the related new public register

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The concept trust represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.