The Taxation Of Trusts In Portugal PDF Download
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Author | : F. de Sousa da Câmara |
Publisher | : |
Total Pages | : |
Release | : 2017 |
Genre | : |
ISBN | : |
Download The Taxation of Trusts in Portugal Book in PDF, ePub and Kindle
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 | : |
Total Pages | : |
Release | : 1998 |
Genre | : Trust companies |
ISBN | : 9789076078243 |
Download The International Guide to the Taxation of Trusts Book in PDF, ePub and Kindle
Author | : Emma Chamberlain |
Publisher | : |
Total Pages | : 1679 |
Release | : 2011 |
Genre | : Trusts and trustees |
ISBN | : 9780414043350 |
Download Trust Taxation Book in PDF, ePub and Kindle
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 | : Jean-Marc Tirard |
Publisher | : Academy and Finance |
Total Pages | : 0 |
Release | : 2017 |
Genre | : Comparative law |
ISBN | : 9782970060291 |
Download The Global Guide to Trusts Book in PDF, ePub and Kindle
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 | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 98 |
Release | : 2013-04-11 |
Genre | : |
ISBN | : 9264191895 |
Download Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Portugal 2013 Phase 1: Legal and Regulatory Framework Book in PDF, ePub and Kindle
This report examines Portugal's legal and regulatory framework for the exchange of tax information.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 151 |
Release | : 2022-08-16 |
Genre | : |
ISBN | : 9264499237 |
Download Global Forum on Transparency and Exchange of Information for Tax Purposes: Portugal 2022 (Second Round) Peer Review Report on the Exchange of Information on Request Book in PDF, ePub and Kindle
This publication contains the 2022 Second Round Peer Review Report on the Exchange of Information on Request for Portugal.
Author | : Niklas Schmidt |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 677 |
Release | : 2020-11-27 |
Genre | : Law |
ISBN | : 9403523514 |
Download Taxation of Crypto Assets Book in PDF, ePub and Kindle
The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.
Author | : |
Publisher | : |
Total Pages | : 40 |
Release | : 1990 |
Genre | : Aliens |
ISBN | : |
Download U.S. Tax Guide for Aliens Book in PDF, ePub and Kindle
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 166 |
Release | : 2015-03-16 |
Genre | : |
ISBN | : 9264231633 |
Download Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Portugal 2015 Phase 2: Implementation of the Standard in Practice Book in PDF, ePub and Kindle
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Portugal.
Author | : Paolo Scarioni |
Publisher | : EGEA spa |
Total Pages | : 245 |
Release | : 2013-01-18T00:00:00+01:00 |
Genre | : Law |
ISBN | : 8823812593 |
Download Italian taxation of inheritances and trusts Book in PDF, ePub and Kindle
The book outlines in the first part the main aspects of italian inheritance tax legislation and, namely, its territorial scope of application, the issues concerning the taxable estate – such as the valuation of assets, the deductibility of liabilities and the available exemptions – the applicable tax rates and, finally, the essential features of the procedural aspects. The analysis is carried out making a constant reference to the principles stated by the European Court of Justice that, since 2003 with the Barbier case, has been dealing with inheritance tax provisions paying attention to their consistency with the fundamental freedoms guaranteed by the eU treaty. In the second part of the book the analysis is shifted to the “state of the art” of the italian legislation regarding the taxation of trusts, focusing first on the recognition of trusts for income tax purposes and their tax residence and, subsequently, on the tax treatment of the income derived by the trust and of the distributions to the beneficiaries. At last, the application of the inheritance and gift tax is examined.