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
2nd Edition
ISBN: 9780820514826
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2nd Edition
ISBN: 9781579112639
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2nd Edition
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: Citizenship, Domicile, Residency and Visas
    Chapter 2: U.S. Estate, Gift and Generation-Skipping Transfer Taxation of Nonresident Aliens
    Chapter 3: Income Tax Aspects of Estate Planning for the Nonresident Alien
    Chapter 4: Special Tax Regimes Applicable to Covered Expatriates
    Chapter 5: U.S. Persons Investing Abroad
    Chapter 6: U.S. Income Taxation of Foreign Trusts
    Chapter 7: Conflict of Laws Issues in the Succession of International Estates
    Chapter 8: Community Property Issues Confronting Migratory Residents of the States of the United States
    Chapter 9: Trusts Under Civil Law Jurisdictions
    Chapter 10: Asset Protection Trusts for U.S. and Foreign Persons
    Chapter 11: Reporting and Disclosure Requirements for Foreign Persons
    Chapter 12: U.S. Legal Issues Affecting Foreign Executives on Temporary Assignment to the United States
    Chapter 13: U.S. Legal Issues Affecting U.S. Executives on Temporary Assignment Abroad
    Chapter 14: International Tax and Regulatory Treatment of Money Laundering and Offshore Tax Havens
    Chapter 15: FATCA, CRS, and Voluntary Disclosure

    Volume 2

    Chapter 15A: 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: China
    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