Taxation of Trusts in Civil Law Jurisdictions

This book contains the proceeds of the 2nd Symposium of International Tax Law held in Neuchâtel on 17 november 2008 In this book, trust experts of various civil law jurisdictions and a general reporter discuss the tax treatment of Trusts in civil law jurisdictions(Switzerland, Austria, Belgium, France, Germany, Italy, Lichtenstein, the Netherlands) and under the OECD Model Tax Convention. In addition, the book contains selected contributions dealing inter alia with the trust concept in common law jurisdictions and under the Hague Convention. This book should be particularly useful to practitioners advising international families and wishing to approach trust taxation in a global and comparative fashion.