One Japanese case on taxation surrounding foreign trust

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  • Publisher: 事業創造大学院大学
  • Journal: 事業創造大学院大学紀要, volume 6, issue 1, pages 111-131 (issn: 2185-4769)
  • Publisher copyright policies & self-archiving
  • Subject: foreign trust | Inheritance Tax Act | Gift Tax | confl ict of laws

Taxation surrounding trust at cross-border situation is paid attention to byworldwide basis. Japan is not exception. According to recent Japanesejurisprudence, where a trust had been established in accordance with State law ofNew Jersey, the U.S., it was disputed whethe... View more
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