The treatment of trusts under the OECD Model Convention
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The work The treatment of trusts under the OECD Model Convention represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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The treatment of trusts under the OECD Model Convention
Resource Information
The work The treatment of trusts under the OECD Model Convention represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The treatment of trusts under the OECD Model Convention
- Language
- eng
- Summary
- This chapter discusses the treatment of trusts under the OECD Model, including the question of residence, capital gains under a life interest trust, the common law and civil law approach to discretionary trusts, the common law and civil law approach to accumulation trusts, treaty residence of trustees, and beneficial ownership
- Citation source
- Bound in: Trusts and international tax treaties. - Haywards Heath : Tottel, 2006 ; p. 175-229
- Geographic coverage
- International
- Language note
- English
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Context of The treatment of trusts under the OECD Model ConventionWork of
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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/resource/TIMBg4LkGxA/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/TIMBg4LkGxA/">The treatment of trusts under the OECD Model Convention</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>
