The Resource Traslado internacional de fideicomiso e impuesto sobre las ganancias de capital = Cross-border transfer of trust and capital gains
Traslado internacional de fideicomiso e impuesto sobre las ganancias de capital = Cross-border transfer of trust and capital gains
Resource Information
The item Traslado internacional de fideicomiso e impuesto sobre las ganancias de capital = Cross-border transfer of trust and capital gains 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 Traslado internacional de fideicomiso e impuesto sobre las ganancias de capital = Cross-border transfer of trust and capital gains 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
- Cross-border transfer of trust and capital gains. The European Court of Justice recognizes the freedom of establishment for trusts, from the assumption that the trust must be considered a subject of law, i.e. an entity that under national law has rights and obligations that allow it to act as such in the commercial legal trade, and in return affirms that the fiduciary administration (trustees) is intrinsically linked to it as an indivisible unit. From this perspective, it is possible to defend the application to a trust of the jurisprudential doctrine of the Polbud case in liquidation, on the legitimacy of the cross-border transfer of the registered office, when similar circumstances exist
- Language
- eng
- Label
- Traslado internacional de fideicomiso e impuesto sobre las ganancias de capital = Cross-border transfer of trust and capital gains
- Title
- Traslado internacional de fideicomiso e impuesto sobre las ganancias de capital = Cross-border transfer of trust and capital gains
- Language
- eng
- Summary
- Cross-border transfer of trust and capital gains. The European Court of Justice recognizes the freedom of establishment for trusts, from the assumption that the trust must be considered a subject of law, i.e. an entity that under national law has rights and obligations that allow it to act as such in the commercial legal trade, and in return affirms that the fiduciary administration (trustees) is intrinsically linked to it as an indivisible unit. From this perspective, it is possible to defend the application to a trust of the jurisprudential doctrine of the Polbud case in liquidation, on the legitimacy of the cross-border transfer of the registered office, when similar circumstances exist
- Citation source
- In: Quincena fiscal. - Cizur Menor. - (2019), no. 4 ; p. 85-108
- http://library.link/vocab/creatorName
- Miguel Canuto, E. de
- Geographic coverage
-
- European Union
- Europe
- Language note
- Spanish
- http://library.link/vocab/subjectName
-
- trust
- residence
- legal seat
- exit tax
- capital gains tax
- ECJ case law
- Label
- Traslado internacional de fideicomiso e impuesto sobre las ganancias de capital = Cross-border transfer of trust and capital gains
- Label
- Traslado internacional de fideicomiso e impuesto sobre las ganancias de capital = Cross-border transfer of trust and capital gains
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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/Traslado-internacional-de-fideicomiso-e-impuesto/jfkyrT13VoM/" 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/Traslado-internacional-de-fideicomiso-e-impuesto/jfkyrT13VoM/">Traslado internacional de fideicomiso e impuesto sobre las ganancias de capital = Cross-border transfer of trust and capital gains</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
