Item Details

The Trust: Bridge or Abyss Between Common and Civil Law Jurisdictions?

edited by Frans Sonneveldt [and] Harrie L. van Mens
Format
Book
Published
Deventer ; Boston : Kluwer Law and Taxation, ©1992.
Language
English
ISBN
9065446540, 9789065446541
Contents
  • The trust: an introduction / Frans Sonneveldt
  • Trusts and tax consequences in the United Kingdom / Frans Sonneveldt
  • The taxation of trusts, beneficiaries and grantors in the United States of America / Bert R. Leemreis
  • The trust and Swiss tax law / Harrie L. van Mens
  • The trust and Dutch law. I. The trust and Netherlands' individual income tax, net wealth tax and corporate income tax / Harrie L. van Mens ; II. Trusts, gift tax and inheritance tax in the Netherlands / Bert R. Leemreis
  • France: a law proposal introducing 'La Fiducie' / Ineke A. Koele
  • Trusts and the application of the OECD Model Convention / Ineke A. Koele.
Description
vii, 98 pages ; 25 cm
Notes
Includes bibliographical references.
Technical Details
  • Access in Virgo Classic

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    a| The trust: an introduction / Frans Sonneveldt -- Trusts and tax consequences in the United Kingdom / Frans Sonneveldt -- The taxation of trusts, beneficiaries and grantors in the United States of America / Bert R. Leemreis -- The trust and Swiss tax law / Harrie L. van Mens -- The trust and Dutch law. I. The trust and Netherlands' individual income tax, net wealth tax and corporate income tax / Harrie L. van Mens ; II. Trusts, gift tax and inheritance tax in the Netherlands / Bert R. Leemreis -- France: a law proposal introducing 'La Fiducie' / Ineke A. Koele -- Trusts and the application of the OECD Model Convention / Ineke A. Koele.
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