Taxation of foundations in Europe
| Link(s) zu Dokument(en): | E-Medien Publikation |
|---|---|
| Hauptverfasser: | , , , , , |
| Format: | Monograph |
| Sprache: | Englisch |
| Veröffentlicht: |
AK Wien
2009
|
| Schlagworte: |
Inhaltsangabe:
- [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