International Estate Planning

Comprehensive guide to U.S. estate and income taxation of foreign nationals that also includes chapters devoted to specific foreign countries.

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Print Book :2 volumes, looseleaf; updated annually
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ISBN: 9780820514826
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ISBN: 9781579112639
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Designed for estate planning specialists and financial planners, International Estate Planning covers U.S. legal issues affecting estates, such as taxation, conflict of laws, community property and asset protection trusts.

This publication also provides analysis of selected countries chosen for their importance as potential sites for establishment of trusts or other investment vehicles (e.g., Bermuda and Liechtenstein), and as possible residences for U.S. nationals for business purposes. Each chapter is written by an expert in that country.

  • U.S. estate, gift and income taxation of nonresident aliens
  • U.S. citizens with alien spouses - Qualified Domestic Trusts (QDOTs)
  • U.S. income taxation of foreign trusts
  • Separate chapters on U.S. tax treatment of foreign executives temporarily posted in the United States and of U.S. executives temporarily posted abroad
  • Conflict of laws rules used to determine which country's descent laws and taxes apply to specific dispositions of property
  • Use of trusts to safeguard assets
  • Will drafting for multiple jurisdictions, with suggested forms
  • Effect of treaties on estate planning

    First published in 1992, second edition published in 1999.

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    Table of Contents

    Volume 1

    Chapter 1: U.S. Estate, Gift and Generation-Skipping Transfer Taxation of Nonresident Aliens

    Chapter 2: Income Tax Aspects of Estate Planning for the Nonresident Alien

    Chapter 3: Marital Deduction Planning for Citizens and Residents with Non-Citizen Spouses

    Chapter 4: U.S. Income Taxation of Foreign Trusts

    Chapter 5: Conflict of Laws Issues in the Succession of International Estates

    Chapter 6: Multijurisdictional and Separate Situs Wills

    Chapter 7: Community Property Issues Confronting Migratory Residents of the States of the United States

    Chapter 8: Trusts Under Civil Law Jurisdictions

    Chapter 9: Asset Protection Trusts for U.S. and Foreign Persons

    Chapter 10: Reporting and Disclosure Requirements for Foreign Persons

    Chapter 11: U.S. Legal Issues Affecting Foreign Executives on Temporary Assignment to the United States

    Chapter 12: U.S. Legal Issues Affecting U.S. Executives on Temporary Assignment Abroad

    Chapter 13: The Charitable Contribution Deduction Under United States Federal Tax Law

    Chapter 14A: Chapter 14: International Tax and Regulatory Treatment of Money Laundering and Offshore Tax Havens (Part 1)

    Chapter 14B: Chapter 14: International Tax and Regulatory Treatment of Money Laundering and Offshore Tax Havens (Part 2)

    Volume 2

    Chapter 15: Canada

    Chapter 16: England and Wales

    Chapter 17: Switzerland

    Chapter 18: Germany

    Chapter 19: Japan

    Chapter 20: Bermuda

    Chapter 21: Liechtenstein

    Chapter 22: Colombia

    Chapter 23: Venezuela

    Chapter 24: South Africa

    Chapter 25: France

    Chapter 26: Mexico

    Chapter 27: Spain

    Chapter 28: Italy

    Chapter 29: Austria

    Chapter 30: Contentious Trust Matters in the United Kingdom and Offshore Jurisdictions