Subjects:

Looseleaf Works

Contents:

Preface

Table of Statues

Part I

General Outline

A. Introduction

B. Legal Persons

C. Domicile

D. Double Tax Relief

E. Lifetime Gifts

F. Situs of Assets

G. Death

H. Scucession

I. Protection of assets

Part II

ANALYSIS BY COUNTRY

Australia

A. Introduction

B. Taxes

C. Double taxation relief

D. Trusts

E. Residence and domicile

F. Succession and administration of the estates

G. Planning

The Channel Islands

A. Introduction

B. Taxes

C. Double taxation relief

D. Succession and administration of estate

E. Trust

F. Residence and domicile

G. Planning

France

A. Introduction

B. Taxes

C. Double taxation relief

D. Succession and administration of estates

E. Trusts

F. Wealth tax

G. Planning

Germany

A. Introduction

B. Taxes

C. Double tax relief

D. Succession and administration of estates

E. Trusts

F. Residence

G. Planning

Hong Kong

A. Introduction

B. Taxes

C. Double taxation relief

D. Succession and administration of estates

E. Trusts

F. Residence and domicile

G. Planning

Appendix 1

Procedure for estate administration with a wil

lAppendix 2

Procedure for estate administration without a will

Italy

A. Introduction

B. Taxes

C. Double taxation relief

D. Succession and administration of estates

E. Trusts

F. Residence

G. Planning

Portugal

A. Introduction

B. Taxes

C. Double taxation relief

D. Succession and administration of estates

E. Trusts

F. Residence

G. Planning

Republic of Ireland

A. Introduction

B. Taxes

C. Double taxation relief

D. Succession and administration of estates

E. Trusts

F. Residence and domicile

G. Planning

Spain

A. Introduction

B. Taxes

C. Double taxation relief

D. Succession and Property management

E. Trusts

F. Residence and domicile

G. Planning

United Kingdom

A. Introduction

B. Taxes

C. Double taxation relief

D. Succession and administration of estates

E. Trusts

F. Residence and domicile

G. Planning

United States

A. Introduction

B. Taxes

C. Double taxation relief

D. Calculation and payment of tax

E. Tax Relief

F. Social Taxes

G. State Tax

H. Alternative minimum tax

I. Estate and gift tax

J. Generation -skipping transfer tax

K. Net worth tax

L. Trusts

M. Tax Trust

Index

Checklist

Request for missing pages

Change of address

Original isbn - 0406890145
A detailed consideration of the use of the overseas trusts, the importance of wills, the interaction of inheritance laws and the many pitfalls involved when investing overseas.

Adopts a country-by-country approach as well as an initial general outline. Countries included are those that have the greatest appeal to UK nationals - Spain, Portugal, Italy, France, Hong Kong, Australia, the Channel Islands, Germany and the Republic of Ireland.