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国際的な資産(相続)計画ガイド 第2版

International Estate Planning, 2nd Edition

Henry Christensen III (author & general editior)

2 vols. Looseleaf. 1999 to date.(追録年1回)

Matthew Bender. ISBN: 9780820514826

¥92,397

在庫あり

相続・継承等における資産計画に必要な、租税、国際私法、夫婦共有財産制、資産保護信託などの情報について、米国、在外従業員の多い法域、オフショア法域などを対象に解説。

【主な内容】

◆各法域の財産権および相続制度 ◆所得税・贈与税・資産税 ◆外国籍配偶者のいる米国人:適格国内信託(QDOTs) ◆信託の利用と税制 ◆居住・非居住従業員への税制 ◆財産相続にかかる国際私法上のルール ◆遺言のドラフティングと書式 ◆条約の影響、等

【収録法域】

United States / Canada / England & Wales / Switzerland / Germany / Japan / Bermuda / Liechtenstein / Colombia / Venezuela / South Africa / France / Mexico / Spain / Italy / Austria

【Table of Contents】

PART I UNITED STATES

1. U.S. Estate, Gift and Generation-Skipping Transfer Taxation of Nonresident Aliens

2. Income Tax Aspects of Estate Planning for the Nonresident Alien

3. Martial Deduction Planning for Citizens and Residents with Non-Citizen Spouses

4. U.S. Income Taxation of Foreign Trusts

5. Conflict of Laws Issues in the Succession of International Estates

6. Multijurisdictional and Separate Situs Wills

7. Community Property Issues Confronting Migratory Residents of the States of the United States

8. Trust Under Civil Law Jurisdictions

9. Asset Protection Trusts for U.S. and Foreign Persons

10. Reporting and Disclosure Requirements for Foreign Persons

11. U.S. Legal Issues Affecting Foreign Executives on Temporary Assignment to the United States

12. U.S. Legal Issues Affecting U.S. Executives on Temporary Assignment Abroad

13. The Charitable Contribution Deduction Under United States Federal Tax Law

14. International Tax and Regulatory Treatment of Money Laundering and Offshore Tax Havens

PART II FOREIGN JURISDICTIONS

15. Canada

16. England and Wales

17. Switzerland

18. Germany

19. Japan

20. Bermuda

21. Liechtenstein

22. Colombia

23. Venezuela

24. South Africa

25. France

26. Mexico

27. Spain

28. Italy

29. Austria