- PII
- S268667300000616-7-1
- DOI
- 10.7868/S0000616-7-1
- Publication type
- Article
- Status
- Published
- Authors
- Volume/ Edition
- Volume / Issue 5 (557)
- Pages
- 88-102
- Abstract
- Last years the fight against tax evasion reached its peak in the USA, the Western Europe, Russia. At the forefront of this struggle are offshore companies that are being created for “optimizing” the business. Trying on this wave of persecution against offshore trusts to intercept wealthy owners, investors and beneficiaries, many American States began to provide them with conditions that are comparable to overseas tax havens.
- Keywords
- personal jurisdiction, domicile, domestic trust, foreign trust, situs, rule against perpetuities, spendthrift trust, asset protection trust, fraudulent transfer, decanting
- Date of publication
- 09.05.2016
- Year of publication
- 2016
- Number of purchasers
- 1
- Views
- 948
RAS Global AffairsСША & Канада: экономика – политика – культура USA & Canada: Economics – Politics – Culture
- ISSN (Print) 26866730
- ISSN (Online) 3034-6045
MIGRATION OF FOREIGN TRUSTS TO THE USA
Индексирование
Scopus
Crossref
Higher Attestation Commission
At the Ministry of Education and Science of the Russian Federation
Scientific Electronic Library