The Global Guide to Trusts facilitates the understanding of international tax issues and provides specific guidance in such facets of international taxation of trusts as the following:
- Tax treatment of the creation of a trust
- Tax treatment of income and capital gains
- Tax treatment of distribution from a trust to its beneficiaries
- Tax implications of settlor’s death
- Tax implications of the termination of a trust Reporting
See complete chapter at: The Global Guide to Trusts. A Systematic Analysis of the Legal Regime and Tax Treatment of Trusts in 28 Jurisdictions. Second edition, 2020.
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