Prospectus

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International Estate & Trust Taxation

Course
2011-2012

It involves the taxation of individuals with respect to their cross-border wealth and possible planning techniques to reduce the overall tax burden imposed as a result of multi-jurisdictional tax imposition. Special attention is paid to the employment of trusts and their taxation. Whereas few of them will work in the future with a specialty in this area, most will encounter the subject occasionally and – in view of its own notions, rules and issues – it is considered very useful to include it as one of the smaller courses in the Program.