search query: @author Werlauff, E. / total: 2
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| Author: | Werlauff, E. |
| Title: | The taxation of trusts in civil law countries |
| Journal: | European Taxation
1998 : MAY/JUN, VOL. 38:5-6, p. 143-151 |
| Index terms: | DENMARK LEGISLATION TRUSTS |
| Language: | eng |
| Abstract: | The purpose of the article is to present an analysis of the Danish tax law as it applies in particular to foundations, and also to contrast it to trusts established under the legal traditions and principles of countries with an Anglo-American legal system, principles which to some extent also apply to an Anstalt found in some European countries such as Liechtenstein and Switzerland. |
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