The Taxation of Trusts in Portugal PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download The Taxation of Trusts in Portugal PDF full book. Access full book title The Taxation of Trusts in Portugal by F. de Sousa da Câmara. Download full books in PDF and EPUB format.
Author: F. de Sousa da Câmara
Publisher:
ISBN:
Category :
Languages : en
Pages :
Get Book Here
Book Description
The author provides a historical overview of the recognition of trusts in Portugal, focusing on international private law and civil rules, the tax landscape surrounding a foreign trust, the recent tax treatment of trusts in Portugal and the challenges that lie ahead.
Author: F. de Sousa da Câmara
Publisher:
ISBN:
Category :
Languages : en
Pages :
Get Book Here
Book Description
The author provides a historical overview of the recognition of trusts in Portugal, focusing on international private law and civil rules, the tax landscape surrounding a foreign trust, the recent tax treatment of trusts in Portugal and the challenges that lie ahead.
Author: Timothy John Lyons
Publisher:
ISBN: 9789076078243
Category : Trust companies
Languages : en
Pages :
Get Book Here
Book Description
Author: Emma Chamberlain
Publisher:
ISBN: 9780414043350
Category : Trusts and trustees
Languages : en
Pages : 1679
Get Book Here
Book Description
Trust Taxation covers the taxation of UK resident and non-resident trusts explaining in detail the income tax, capital gains tax and inheritance tax treatment of the various different types of trusts. The book covers the tax consequences of creating and ending a trust, as well as the tax issues to consider during the lifetime of each type of trust and on distributions to beneficiaries. Part 1 contains an overview of trust law including recent case law on Hastings Bass, the categorisation of foreign entities, the new domicile and residence proposals and case law on residence and domicile generally. It also summaries the tax rules for foreign domiciliaries. Parts 2 to 4 explain the relevant legislation in detail as it relates to trusts, including discussion of entrepreneurs' relief, rollover relief, reservation of benefit, excluded property and relevant property trusts. Part 5 deals with special situations, including the family home, chattels, employee benefit trusts, pilot trusts, bare trusts, disabled trusts, will drafting, variations, business property relief and agricultural property relief, divorce and trusts.
Author: Ian Maston
Publisher: Tolley
ISBN: 9780754558613
Category :
Languages : en
Pages : 622
Get Book Here
Book Description
UK Taxation of Trusts is a portal for clear understanding of income tax, capital gains tax and inheritance tax on the various types of trusts. It also contains UK and offshore resident trusts and references to the Revenue Trust Manual.
Author: Vicki Ammundsen
Publisher:
ISBN: 9781775471776
Category : Trusts and trustees
Languages : en
Pages : 592
Get Book Here
Book Description
An essential guide for any trust practitioner or trustee, this book provides a comprehensive overview of how the tax laws apply to settlors, trustees and beneficiaries. The third edition of Taxation of Trusts has been updated to incorporate recent developments in charity and trust case law, the application of FATCA to trusts, reforms to the disclosure requirements for foreign trusts, new tax changes affecting land-owning trusts, and other legislative reform that affect the tax obligations of trusts. The text also includes practical examples and summaries of recent tax and charity cases. Presented in a user-friendly format, the book seeks to answer questions that arise in practice. Each chapter includes relevant legislation for the subject matter covered.
Author: J. M. O'Callaghan
Publisher: MICHIE
ISBN: 9781854756169
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 363
Get Book Here
Book Description
This textbook deals comprehensively with the taxation of trusts, covering general trust provisions and discussing charities and imperfect trusts. It also examines the impact on trusts of income tax, corporation tax, capital gains tax, capital acquisitions tax and local taxation.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264191895
Category :
Languages : en
Pages : 98
Get Book Here
Book Description
This report examines Portugal's legal and regulatory framework for the exchange of tax information.
Author: Jean-Marc Tirard
Publisher: Academy and Finance
ISBN: 9782970060291
Category : Comparative law
Languages : en
Pages : 0
Get Book Here
Book Description
This book provides detailed answers on the tax treatment of trusts in 21 jurisdictions. 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.
Author: Joseph M. Dodge
Publisher: Aspen Publishing
ISBN: 1454860421
Category : Law
Languages : en
Pages : 679
Get Book Here
Book Description
This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax. Features: Emphasis on text, statutes, and regulations, rather than cases (especially cases that involve routine application of law to facts) "Building block" organization (simple to complex estates), rather than segmented organization according to Code sections. Extensive use of questions and problems to aid students High-profile authorship in Joseph M. Dodge (a highly regarded tax specialist), Wendy C. Gerzog, and Bridget J. Crawford (both well-established in the field) The book reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. For example, special valuation rules are treated as basic, as opposed to being just "tacked on" as other books treat them. More emphasis on valuation and use of FLPs than in other books. Valuation is introduced early on and integrated with other material Integration of related income tax materials, including income taxation of estates and trusts Relation of tax doctrine to tax planning strategies Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems
Author: OECD
Publisher: OECD Publishing
ISBN: 9264499237
Category :
Languages : en
Pages : 151
Get Book Here
Book Description
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Portugal.
