Treaty Shopping An Emerging Tax Issue and Its Present Status in Various Countries

The Trust is a worldwide legal phenomenon which is used for a variety of purposes. The authors provide a historical background refering to the trust's past & present uses including the Hague Convention on Trusts & the OECD Model Convention. The authors compare the trust & its tax consequences in some common law countries namely the UK & the U.S.A. & in a number of civil law countries as Switzerland, The Netherlands & France.Deloitte is the author of 'Treaty Shopping An Emerging Tax Issue and Its Present Status in Various Countries' with ISBN 9789065443359 and ISBN 9065443355.