{"product_id":"taxation-of-trusts-foundations-and-andrzss-bzaez-moreno-9789403523194","title":"Taxation of Trusts, Foundations and Similar Arrangements in a Global Setting","description":"\u003cp\u003e\u003cb\u003eTaxation of Trusts, Foundations and Similar Arrangements in a Global Setting\u003c\/b\u003e\u003c\/p\u003e \u003ci\u003eEdited By\u003c\/i\u003e\u003cb\u003e\u003ci\u003e \u003c\/i\u003e\u003c\/b\u003e\u003ci\u003eAndrés Báez Moreno, Svetislav V. Kostic, Mario Tenore \u0026amp; Vikram Chand\u003c\/i\u003e \u003ci\u003e\u003cbr\u003e\u003c\/i\u003eOne of the most complex areas of tax practice concerns the interwoven area of trusts, foundations and similar arrangements, particularly when an international element is present. This one-of-a-kind book gives practitioners extensive global coverage of direct taxation of trusts and foundations, wealth taxes, procedural matters, philanthropy, and international tax planning.  With contributions from leading academics and practitioners offering both theoretical and practical perspectives, this edited volume provides clear and accessible guidance on such taxation issues and topics as the following: \u003cb\u003e \u003c\/b\u003e \u003cul\u003e \u003cli\u003e\n\u003cp\u003e trusts and private international law;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003e trends in domestic taxation of trust and foundations worldwide;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003e trusts and abuse in a domestic law context;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003e tax treaty interpretation issues;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003e special tax cooperation agreements;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003e trusts and value-added tax;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003e effect of the proposed Business in Europe Framework for Income Taxation (BEFIT) Directive;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003e flow-through entities and the OECD Pillar Two;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003e transfer pricing issues;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003e philanthropic holding foundations; and\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003e special focus on jurisdictions unfamiliar with trusts and foundations.\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003e Tax lawyers and other tax professionals will gain a comprehensive understanding of how trusts and foundations are taxed across different jurisdictions and confidently navigate complex taxation issues, including often-overlooked and cross-border aspects. The book's essential insights will also prove of great value for academic research, policy development, and practical tax decision-making in a globalized environment.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Andrés Báez Moreno\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 9403523190\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789403523194\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Kluwer Law International\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 11\/05\/2025\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 560\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 2.10lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 1.19d","brand":"Andrés Báez Moreno","offers":[{"title":"Hardcover","offer_id":47931210957055,"sku":"9789403523194","price":215.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_69a8ae65-f0bb-47a4-acc5-a46467f6f442.jpg?v=1766347207","url":"https:\/\/www.whiterainbookhouse.com\/products\/taxation-of-trusts-foundations-and-andrzss-bzaez-moreno-9789403523194","provider":"WR Book House","version":"1.0","type":"link"}