The Global Guide to Trusts

The Global Guide to Trusts provides detailed answers on the tax treatment of trusts in 21 jurisdictions. This book represents the work of a team of outstanding tax practicioners under the editorship of Jean-Marc Tirard, a leading trust specialist. For each jurisdiction, the author answers the same set of 22 questions relative to: legal considerations; tax considerations; tax treatment of the creation of a trust; tax treatment of distribution from a trust to its beneficiaries; tax implications of settlor’s death; tax implications of the termination of a trust; and reporting obligations [Subject: Tax Law, Trust Law]