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| Author: | Ryser, W. |
| Title: | The taxation of trusts in civil law countries: Switzerland trusts and trust taxation |
| Journal: | European Taxation
1998 : JUL, VOL. 38:7, p. 198-203 |
| Index terms: | CIVIL LAW TRUSTS SWITZERLAND |
| Language: | eng |
| Abstract: | The article is the second one in a series in which eminent writers explore the problems created by trusts in countries with a civil law system. The contents are as follows: 1. Introduction, 2. General remarks on trust taxation, 3. Gift and inheritance taxation, 4. Net wealth tax and income tax. |
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