Taxation of Trust in Civil Law Juridictions

Taxation of Trust in Civil Law Juridictions

Robert J. Danon
Paru le 01 janvier 2010
  • 300 pages
  • Reliure thermocollé
  • ISBN 978-3-7255-5907-7

2nd Symposium of International Tax Law

This book contains the proceeds of the 2nd Symposium of International Tax Law held in Neuchâtel on 17 november 2008 In this book, trust experts of various civil law jurisdictions and a general reporter discuss the tax treatment of Trusts in civil law jurisdictions(Switzerland, Austria, Belgium, France, Germany, Italy, Lichtenstein, the Netherlands) and under the OECD Model Tax Convention. In addition, the book contains selected contributions dealing inter alia with the trust concept in common law jurisdictions and under the Hague Convention. This book should be particularly useful to practitioners advising international families and wishing to approach trust taxation in a global and comparative fashion.

The book includes contributions by Prof. Robert Danon, Mrs. Katharina Kubik, Prof. Michael Lang, Prof. Jacques Mal-herbe, Mr. Jean-Marc Tirard, Mr. Christian Von Oertzen, Prof. Guglielmo Maisto, Mr. Marco Felder, Mr. Heinz Frommelt, Mr. Xavier Auerbach, Mr. Jean-Blaise Eckert, Mrs. Joanna Wheeler, Prof. Florence Guillaume; Mrs. Jessica Salom, Mr. Alessandro Conelli.