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Taxation of income in foreign trusts Denmark introduces a new anti - avoidance rule targeting the use of foreign trusts Peter Koerver Schmidt

Material type: Article

ArticlePublisher: 2016Subject(s): FIDEICOMISO

In: Intertax v. 44, n. 2, Fabruary 2016, p. 185-191

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	OP 2141/2016/2-6 (Browse shelf)	Available		OP 2141/2016/2-6

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Previous	OP 2141/2016/2-3 Hybrid entities : problems arising from the attribution of income through withholding tax relief	OP 2141/2016/2-4 The compatibility of exit tax legislation applicable to corporate taxpayers in France, Germany, Italy, The Netherlands, Portugal, Spain and The United Kingdom with the EU freedom of establishment	OP 2141/2016/2-5 Jurisdiction of the Italian Tax Judge on administrative acts denying access to the Arbitration Convention on Transfer Pricing	OP 2141/2016/2-6 Taxation of income in foreign trusts	OP 2141/2016/2-7 Thoughts on the Qatar Financial Centre Sc. " Concessionary rate " for, captive insurers and reinsurers	OP 2141/2016/3-1 The concept of " aggressive tax planning " launched by the OECD and EU Commission in the BEPS era	OP 2141/2016/3-2 Reconsidering the application and interpretation of anti - treaty shopping rules in the context of developing countries	Next

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