The Global Guide to Trusts: A systematic analysis of the legal regime and tax treatment of trusts in 28 jurisdictions 2nd ed

The Global Guide to Trusts represents the work of a team of leading outstanding tax practitioners active in 28 jurisdictions under the editorship of an internationally recognized trust expert. 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 obligations

The second edition 2020 covers 7 new jurisdictions (Austria, China, Cyprus, Liechtenstein, Luxembourg, Malta, South Africa) and expands on new developments:

• Sham trusts
• Applicability of tax treaties to trusts
• Applicability to trusts of anti-avoidance tax rules
• Trustees regulation

Registers of trusts 28 Jurisdictions includes:

Argentina, Austria, Australia, Belgium, Brazil, Canada, China, Cyprus, France, Germany, Hong Kong, India, Indonesia, Israel, Italy, Liechtenstein, Luxembourg, Malta, Mexico, Netherlands, New Zealand, Portugal, Russia, Spain, South Africa, Switzerland, U.K., U.S.