A Dutch view on allocated funds in trusts and foundations
In this article the authors outline the recent developments regarding the taxation of allocated funds in trusts and foundations, which is made possible by new Dutch legislation. Furthermore, it is explained how tax advisers and governments of countries with a beneficial tax regime have reacted to these changes. In conclusion, the article sets out how the Dutch foundation and similar entities can still be used effectively in international structures for tax purposes.
Verfasser: | |
---|---|
Dokumenttyp: | TEXT |
Erscheinungsdatum: | 2012 |
Verlag/Hrsg.: |
Oxford University Press
|
Schlagwörter: | Jurisdiction-specific articles |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-28584789 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | http://tandt.oxfordjournals.org/cgi/content/short/18/6/588 |