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資産保護に関する米国/オフショアの法と税務戦略

Asset Protection: Domestic and International Law and Tactics

Duncan E. Osborne, Elizabeth M. Schurig

4 vols. Looseleaf. 1995 to date.(追録年4回)

West (CBC).

¥434,405

在庫あり

全米各州および代表的なオフショア法域において、資産(相続)計画の際に把握すべき法と税務戦略を詳解。債務免除、共有・婚姻資産、贈与税、信託法、財産放棄、退職給付、有限責任事業体などに関する米国各州法の規定、20以上のオフショア法域の規定を比較しながら、その税務、報告義務、プランニング戦略を明らかにしています。海外信託資産へ及ぶ債権者救済や刑事制裁の規定、外国信託書式、米国と各国間の租税条約等の資料も収録。

【Table of Contents】

PART I. GENERAL LEGAL CONCEPTS

1. Introduction

2. Fraudulent Transfers

3. Bankruptcy

4. Attorney Liability and Ethics

PART II. DOMESTIC ASSET PROTECTION

Subpart A. Introduction

5. Introduction

Subpart B. Exemption Planning

6. Personal Property

7. Homestead

8. Life Insurance and Annuities

9. Income

10. Retirement Plans

11. ERISA and Other Federal Protections

Subpart C. Other Planning Opportunities

12. Jointly Owned Property

13. Marital Property Considerations

14. Gifts, Trusts and Disclaimers

15. Introduction to Limited Liability Entities

16. Limited Partnerships

17. Corporations

18. Limited Liability Companies

PART III. OFFSHORE ASSET PROTECTION: GENERAL

19. Introduction to Offshore Trusts

20. Offshore Planning Concepts

21. Investment Advisors and Custodians

22. Switzerland

23. Implementing an Offshore Trust

PART IV. Offshore PLANNING: LEGAL CONCEPTS

24. United States Tax Issues Applicable to Foreign Trusts

25. Creditors' Remedies

26. Criminal Law and Contempt

PART V. OFFSHORE JURISDICTIONS

27. Selection of Jurisdiction / 28. The Bahamas / 29. Barbados / 30. Belize / 31. Bermuda / 32. British Virgin Islands / 33. Cayman Islands / 34. The Cook Islands / 35. Cyprus / 36. Gibraltar / 37. Guernsey / 38. Isle of Man / 39. Jersey / 40. Liechtenstein / 41. Turks and Caicos Islands / 42. Niue / 43. Anguilla / 44. Nevis / 45. Malta / 46. Mauritius / 47. Labuan / 48. St. Lucia

APPENDICES 1. OFFSHORE TRUST FORMS

1-1. Trust Deed Of Settlement

1-2. Anti-Duress Clause

1-3. Provision For Abeyance Period

1-4. Nominee Agreement

1-5. Nominee Disclosure Letter

1-6. Affidavit Regarding Financial Condition

APPENDICES 2. TREATIES AND OTHER INTERNATIONAL AGREEMENTS

2-1. U.S. Model Income Tax Treaty Of 1996

2-2. Barbados/U.S. Tax Treaty And Information Exchange Agreement

2-3. Protocol To The Barbados/U.S. Tax Treaty

2-4. Bermuda/U.S. Exchange Of Information Agreement

2-5. Switzerland/U.S. Income Tax Treaty

2-6. Cayman Islands/U.S. Mutual Legal Assistance Agreement

2-7. Hague Convention On The Law Applicable To Trusts And On Their Recognition

2-8. Hague Convention On The Taking Of Evidence Abroad On Civil Or Commercial Matters

2-9. Hague Convention On The Service Of Process Abroad Of Judicial And Extrajudicial Documents In Civil Or Commercial Matters

2-10. Lugano Convention On Jurisdiction And The Enforcement Of Judgments In Civil And Commercial Matters

2-11. Brussels Convention On Jurisdiction And The Enforcement Of Judgments In Civil And Commercial Matters

2-12. Caribbean Basin Economic Recovery Act