MIGRATION OF FOREIGN TRUSTS TO THE USA
Table of contents
Share
Metrics
MIGRATION OF FOREIGN TRUSTS TO THE USA
Annotation
PII
S268667300000616-7-1
Publication type
Article
Status
Published
Edition
Pages
88-102
Abstract
Last years the fight against tax evasion reached its peak in the USA, the Western Europe, Russia. At the forefront of this struggle are offshore companies that are being created for “optimizing” the business. Trying on this wave of persecution against offshore trusts to intercept wealthy owners, investors and beneficiaries, many American States began to provide them with conditions that are comparable to overseas tax havens.
Keywords
personal jurisdiction, domicile, domestic trust, foreign trust, situs, rule against perpetuities, spendthrift trust, asset protection trust, fraudulent transfer, decanting
Date of publication
09.05.2016
Number of purchasers
0
Views
200
Readers community rating
0.0 (0 votes)
Cite Download pdf

To download PDF you should sign in

1

References



Additional sources and materials

1. Kompanii, ispol'zuyuschie ofshory, oblozhili dopolnitel'nym nalogom. // Izvestiya, 14.02.2015.
2. Adkisson, J. Why do Creditors Win in Most of the Reported Asset Protection Cases? Forbes, Aug 25, 2011.
3. An Act with Respect to the Powers of the President in Time of War or National Emergency, Statute 91, p. 1625, U.S. Govt. Print. Off., 1977.
4. Brazil Blacklists Delaware as Tax Heaven. Nevada, Wyoming next? Government & Politics, September 20, 2008. http://thesovereigninvestor.com/government-politics/brazil-blacklists-delaware-as-tax-haven-nevada-wyoming-next
5. Code of Federal Regulations §1010, 2011.
6. Code of Federal Regulations §1010. 350(b)(3), 2011.
7. Delaware Code Annotated, Title 12, §3332(a), 2011.
8. I.R.C. §§6048(b), 6677(a), 2010.
9. I.R.C. §6038D, 2011.
10. I.R.C. §6038D(a), 2011.
11. I.R.C. §641(b), 2011.
12. I.R.C. §679, 1998.
13. I.R.C. §7701(a)(30)(E), 2011.
14. I.R.C. §7701(a)(31)(B), 2011.
15. I.R.C. §7701, 2011.
16. International Trusts Act of 1984, §13C (Cook Islands).
17. Public Law 111-147. 111th Congress. Mar 18, 2010.
18. Restatement Second of Conflict of Laws §§268, 272, 1971.
19. Restatement Second of Conflict of Laws §§269, 270, 1971.
20. Restatement Third of Trusts §58(2), 2003.
21. Silva P., D’Angelo E., Should the United States Curb the Use of Carribean Tax Havens? Inter-American Dialogue’s, June 10, 2009.
22. South Dakota Codified Laws §55-2-20, 2011.
23. Sterk, E. Stewart, Asset Protection Trusts, Cornell Law Review, vol. 85, p.p. 1035, 1048, 1049, 2000.
24. Tax Justice Network, New OECD Report on Automatic Information Exchange: Will Developing Countries be Left Out?, Feb. 13, 2014.
25. Thunder in Paradise, University of Miami Inter-American Law Review, vol. 40, p.p. 169, 171, 172, 2008.
26. Treasury Regulations §301.7701-7(d), 2011.
27. Treasury Regulations §301.7701-7(d)(ii), 2011.
28. U.S.C. §5314(a), 2011.
29. Uniform Trust Code §107, 2000.
30. Uniform Trust Code, §502, 2000.
31. Whitaker, G. W., The U.S. May be Good Trust Jurisdiction for Foreign Persons, Estate Planning, vol. 33, p. 36, February 2006.
32. Wyoming Statutes Annotated §4-10-522, 2011.

Comments

No posts found

Write a review
Translate