Entin, Jonathan L.
State taxation of out-of-state trusts minimal guidance about minimun contacts /Jonathan L. Entin .-- , 2019
Disponible también en formato electrónico.
Resumen.
In North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, the Supreme Court held that the residence of a benefi ciary who did not receive a distribution and had no vested right to distributions did not allow the state to tax an out-of-state trust that had no other contact with the state. But the Court’s decision was limited to the precise facts of the case, thus leaving open a host of questions that will generate uncertainty. This article reviews the Kaestner decision and explains the issues that the ruling left unresolved.
TRUSTS
IMPUESTOS
LOCALIZACION
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115 v. 37, n. 1, Fall 2019, p. 65-74
State taxation of out-of-state trusts minimal guidance about minimun contacts /Jonathan L. Entin .-- , 2019
Disponible también en formato electrónico.
Resumen.
In North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, the Supreme Court held that the residence of a benefi ciary who did not receive a distribution and had no vested right to distributions did not allow the state to tax an out-of-state trust that had no other contact with the state. But the Court’s decision was limited to the precise facts of the case, thus leaving open a host of questions that will generate uncertainty. This article reviews the Kaestner decision and explains the issues that the ruling left unresolved.
TRUSTS
IMPUESTOS
LOCALIZACION
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115 v. 37, n. 1, Fall 2019, p. 65-74