Product Line | Kluwer Law International |
|---|---|
ISBN-13 | 9789403523194 |
Availability | Ships in 5-7 Business Days |
Last Updated | 2025-11-04 |
Taxation of Trusts, Foundations and Similar Arrangements in a Global Setting is an exceptional book that offers practitioners extensive global coverage of direct taxation of trusts and foundations, wealth taxes, procedural matters, philanthropy, and international tax planning. One of the most complex areas of tax practice concerns the interwoven area of trusts, foundations and similar arrangements, particularly when an international element is involved.
What’s in this book:
Eminent authors and practitioners have contributed to this compendium offering both theoretical and practical perspectives. This edited volume provides clear and accessible guidance on the following taxation issues and topics:
How this will help you:
Tax lawyers and other tax professionals will gain a comprehensive understanding of how trusts and foundations are taxed across different jurisdictions and confidently navigate complex taxation issues, including often-overlooked and cross-border aspects. The essential insights of this book will also prove invaluable to academic research, policy development, and practical tax decision-making in a globalized environment.
Editors
Contributors
PART I
Non-tax Approach to Trusts and Similar Arrangements
CHAPTER 1
Trust and Private International Law: Critical Analysis
Javier Carrascosa González
CHAPTER 2
Is Private Law Crucial When Dealing with the Taxation of Trusts? The Law of Trusts for Civilian (Tax) Lawyers
Andrés Báez Moreno & Svetislav V. Kostic
PART II
Tax Treatment of Trusts and Foundations under Domestic Law
CHAPTER 3
Trends in Common Law Countries in the Tax Treatment of Trusts
Mark Brabazon
CHAPTER 4
Trends in Taxation of Foundations
Marcel R. Jung
CHAPTER 5
Trusts and Abuses in the Context of Domestic Law
Álvaro de la Cueva & Carmen Carmona
PART III
Tax Treaty Issues with Trusts, Foundations and Similar Arrangements
CHAPTER 6
Tax Treaty Interpretation Issues Relating to Trusts, Foundations, Similar Arrangements
Mario Tenore
CHAPTER 7
Tax Treaty Conflicts in Relation to Attributing Trust Income and the Vexed Issue of Beneficial Ownership as It Relates to Trusts
Michael McGowan
CHAPTER 8
Trust and Tax Treaty Abuse
Stefano Loconte
CHAPTER 9
International Taxation of Foundations and Trusts According to Special Tax Cooperation Agreements: The Tax Agreement Between Liechtenstein and Austria
Martin Wenz, Niklas Kaiser & Ramona Lässer
PART IV
Specific Challenges of Trusts and Similar Arrangements for Transaction and Wealth Tax Purposes
CHAPTER 10
Trusts and Taxes on Wealth
Violeta Ruiz Almendral
CHAPTER 11
Wealth Taxes and Wealth Planning: The Role of Foundations
Peter Hongler & Subiksha Thirumamany
CHAPTER 12
Trusts and Value Added Tax
Karoline Spies & Dominic Krenn
PART V
Trusts and Foundations: EU Tax Law Implications
CHAPTER 13
Trusts, Foundations and Similar Arrangements and the EU Fundamental Freedoms
Moritz Scherleitner & Rita Szudoczky
CHAPTER 14
The Impact of the EU Public CbCR Directive and the Proposed BEFIT Directive on Trusts, Foundations and Similar Arrangements
Jean-Philippe Van West
PART VI
Impact of Pillar Two and Recent EU Corporate Tax Initiatives on Trusts, Foundations and Similar Arrangements
CHAPTER 15
Impact of Pillar Two Scoping Rules on Trusts, Foundations and Similar Arrangements
Kinga Romanovska
CHAPTER 16
Flow-Through Entities and the OECD Pillar Two
Leopoldo Parada
CHAPTER 17
Transfer Pricing Issues When Dealing with Trusts, Foundations, and Similar Arrangements
Amanda Pletz & Ayushi Rungta
PART VII
Trusts, Foundations and Other Similar Arrangements for Philanthropic Purposes
CHAPTER 18
Philanthropic Holding Foundations: Reassessing a Tax Definition of Philanthropy
Giedre Lideikyte Huber
CHAPTER 19
Under What Circumstances Can Stewardship Foundation Structuring Be a Solution to Families, Enterprises and Society at Large?
Ineke A. Koele
CHAPTER 20
Enterprise Foundations: Choosing the Right Purpose
Mark Ørberg & Søren Friis Hansen
Index
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