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Taxation of foundations in Europe Taxation of foundations in Europe [Contents] 1. Introduction 2. Austria 2.1. Civil Law Framework 2.2. Tax Treatment of Private Foundations 2.3. Conclusion 3. Belgium 3.1. Civil Law Framework 3.2. Tax Treatment of Foundations 3.2.1. Taxation upon establishment 3.2.2. Current taxation 3.2.3. Dissolution 3.3. International Context 3.4. Conclusion 4. Germany 4.1. Civil Law Framework 4.1.1. Establishment of a Foundation 4.1.2. Foundation Purpose 4.1.3. Governing Bodies of the Foundation 4.1.4. Supervision 4.2. Tax Treatment 4.2.1. Private Utility Foundations 4.2.2. Public Utility Foundation 5. France 5.1. General 5.2. Establishment 5.3. Types of foundations 5.3.1. Public Utility foundation (fondation reconnue d’utilité publique) 5.3.2. Particular types of foundations 5.4. Dissolution 5.5. The International context 6. Liechtenstein 6.1. Introduction 6.2. Civil Law Framework 6.3. Tax Treatment of Foundations 6.4. Conclusion 7. Luxembourg 7.1. General 7.2. Establishment 7.3. Existing foundation 7.4. Alternatives to the foundation 7.5. Dissolution 7.6. International context 8. Netherlands 8.1. Civil Law Framework 8.2. Foundation Forms 8.3. Tax Treatment of Foundations 9. Switzerland 9.1. Civil Law Framework 9.2. Tax Treatment 9.3. Conclusion 10. United Kingdom 10.1. General 10.2. Bare Trust 10.3. Interest in Possession Trust 10.4. Discretionary Trust 10.5. Accumulation and Maintenance Trust 10.6. Tax Pool 10.7. Mixed Trust 10.8. Trusts and Capital Gains 11. Summary and conclusions 12. Literature
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