المؤلفون: Warshaw, Melvin A.

المصدر: Trusts & Estates. Nov2024, Vol. 163 Issue 11, p74-80. 7p.

مصطلحات موضوعية: *UNDISTRIBUTED profits tax, *INCOME tax, *FOREIGN trusts, TAXATION of foreign trusts, TRUST beneficiaries

المؤلفون: Heuer, Nicholas J.¹

المصدر: Trusts & Estates. Jun2024, p41-44. 4p.

مصطلحات موضوعية: *FOREIGN trusts, *INCOME tax, *TAX returns, *GRANTOR trusts, *INTERNAL revenue law, TAXATION of foreign trusts

المؤلفون: Royal, Priya Prakash

المصدر: Trusts & Estates; Nov2024, Vol. 163 Issue 11, p32-35, 4p

مصطلحات موضوعية: TAX planning, ESTATE planning, DOUBLE tax agreements, INCOME tax, TAXATION of foreign trusts

المؤلفون: Forster, Gary, Page, J. Brian

المصدر: Florida Bar Journal; Mar/Apr2024, Vol. 98 Issue 2, p26-29, 4p

مصطلحات موضوعية: GRANTOR trusts, INCOME tax, INHERITANCE & transfer tax, BENEFICIARIES, BENEFICIARY taxation, FOREIGN trusts, TAXATION of foreign trusts, GIFT taxes

المؤلفون: Sanna, Dina Kapur¹, Merino, Carl A.¹, Jacobson, Sarah B.²

المصدر: Trusts & Estates. Nov2021, Vol. 160 Issue 11, p74-88. 13p.

مصطلحات موضوعية: *INHERITANCE & succession, TAXATION of foreign trusts, TAXATION of grantor trusts, BENEFICIARIES, UNITED States tax laws

المؤلفون: Sheppard, Hale E.¹

المصدر: International Tax Journal. Mar/Apr2020, Vol. 46 Issue 2, p29-40. 12p.

مصطلحات موضوعية: *TAXATION, *FOREIGN subsidiaries, *REVENUE rulings, TAXATION of foreign trusts

الشركة/الكيان: UNITED States. Internal Revenue Service

المؤلفون: Miller, Michael J.¹

المصدر: Canadian Tax Journal / Revue Fiscale Canadienne. 2015, Vol. 63 Issue 2, p591-602. 12p.

مصطلحات موضوعية: *TRUSTS & trustees, *TAXATION, TAXATION of foreign trusts, TRUST beneficiaries

مصطلحات جغرافية: UNITED States

المؤلفون: Forster, Gary A., Page, J. Brian

المصدر: Florida Bar Journal; Jul/Aug2022, Vol. 96 Issue 4, p34-37, 4p

مصطلحات موضوعية: INHERITANCE & transfer tax, TAXATION of charitable bequests, EXPATRIATION, NONCITIZENS, TAXATION of foreign trusts, LEGAL liability

الشركة/الكيان: UNITED States. Internal Revenue Code

المؤلفون: Koerver Schmidt, Peter¹

المصدر: Intertax, International Tax Review. 2016, Vol. 44 Issue 2, p185-191. 7p.

مصطلحات موضوعية: *INCOME inequality, *TAXATION, TAXATION of foreign trusts, CONSTITUTIONAL law

مصطلحات جغرافية: DENMARK

المؤلفون: Schurig, Elizabeth M.

المصدر: Asset Protection Journal. Summer2002, Vol. 4 Issue 2, p31. 17p.

مصطلحات موضوعية: *TAXATION, TAXATION of foreign trusts

مصطلحات جغرافية: UNITED States

الشركة/الكيان: UNITED States. Internal Revenue Service

المؤلفون: Yacker, Brian

المصدر: Asset Protection Journal. Winter2000, Vol. 1 Issue 4, p18. 19p.

مصطلحات موضوعية: *TAXATION, TAXATION of foreign trusts

مصطلحات جغرافية: UNITED States

المؤلفون: Martin Jr., Robert B., Huffaker, John B.

المصدر: Journal of Taxation. Dec96, Vol. 85 Issue 6, p334-339. 6p.

مصطلحات موضوعية: *LABOR laws, TAXATION of foreign trusts, TRUST distributions

مصطلحات جغرافية: UNITED States

المؤلفون: Colburn, Steven C., Englebrecht, Ted D.

المصدر: International Tax Journal. Winter98, Vol. 24 Issue 1, p42. 11p. 1 Chart.

مصطلحات موضوعية: TAXATION of foreign trusts

مصطلحات جغرافية: UNITED States

المؤلفون: Murphy, Natalia¹

المصدر: Trusts & Estates. Nov2013, Vol. 152 Issue 11, p71-75. 5p.

مصطلحات موضوعية: *INHERITANCE & transfer tax laws, TAXATION of foreign trusts, TAXATION of nonresidents, TRANSFER (Law), TRUST beneficiaries, REVOCATION of trusts

مصطلحات جغرافية: UNITED States

الشركة/الكيان: UNITED States. Internal Revenue Code

المؤلفون: Jetel, Amy P.¹

المصدر: Trusts & Estates. Nov2012, Vol. 151 Issue 11, p59-63. 5p.

مصطلحات موضوعية: *LETTER rulings (Income tax), *REAL property, *GOOD faith (Law), TAXATION of foreign trusts, UNITED States tax laws, TAXATION of trusts

مصطلحات جغرافية: MEXICO, UNITED States

الشركة/الكيان: UNITED States. Internal Revenue Service

المؤلفون: McNamara Jr., Lawrence H.

المصدر: Tax Adviser. Nov2017, p33-43. 11p.

مصطلحات موضوعية: Taxation of foreign trusts, Beneficiaries, Taxpayer compliance laws, Foreign asset tax

الشركة/الكيان: United States. Internal Revenue Service

المؤلفون: Pentsov, Dmitry A.¹

المصدر: Trusts & Estates. Nov2015, Vol. 154 Issue 11, p55-57. 3p.

مصطلحات موضوعية: *ESTATE planning, *TERMINATION of trusts, TAXATION of foreign trusts, TAXATION of trusts, TAXATION of controlled foreign corporations

المؤلفون: Liss, Stephen

المصدر: Probate & Property. May/Jun2015, Vol. 29 Issue 3, p60-63. 4p. 1 Color Photograph.

مصطلحات موضوعية: *TAXATION of foreign trusts, *BENEFICIARY taxation, *GRANTOR trusts, *RETAINED earnings, *UNDISTRIBUTED profits tax

المؤلفون: Packman, Kevin E. kevin.packman@hklaw.com, Rivero, Mauricio D. mauricio.rivero@hklaw.com

المصدر: Journal of Accountancy. Aug2010, Vol. 210 Issue 2, p44-48. 5p.

مصطلحات موضوعية: Taxpayer compliance, Foreign assets, Taxation of foreign bank accounts, Taxation of foreign trusts, Taxation of foreign investments, Payroll tax

مصطلحات جغرافية: United States

المؤلفون: Williamson, Donald T.^1,2 dwillia@american.edu

المصدر: Tax Adviser. Nov2014, Vol. 45 Issue 11, p798-808. 10p.

مصطلحات موضوعية: Investment income, Inheritance & transfer tax laws, Tax accounting, Income distribution laws, Taxation of foreign trusts, Taxation