Netherlands: Setting up of Irrevocable Discretionary Trust Characterized as a Taxable Gift

• Autores: Frans Sonneveldt
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 4-5, 1999, págs. 190-191
• Idioma: inglés
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• Resumen

  • In this case note, the author discusses four recent decisions of the Netherlands Supreme Court on the gift tax implications of the use of trusts.