Stephenson, Charles G., Friedman, K. Bruce, Freud, Nicholas S. 　著

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目次

PART I UNITED STATES 1. U.S. Estate, Gift and Generation-Skipping Transfer Taxation of Nonresident Aliens 2. Income Tax Aspects of Estate Planning for the Nonresident Alien 3. Martial Deduction Planning for Citizens and Residents with Non-Citizen Spouses 4. U.S. Income Taxation of Foreign Trusts 5. Conflict of Laws Issues in the Succession of International Estates 6. Multijurisdictional and Separate Situs Wills 7. Community Property Issues Confronting Migratory Residents of the States of the United States 8. Trust Under Civil Law Jurisdictions 9. Asset Protection Trusts for U.S. and Foreign Persons 10. Reporting and Disclosure Requirements for Foreign Persons 11. U.S. Legal Issues Affecting Foreign Executives on Temporary Assignment to the United States 12. U.S. Legal Issues Affecting U.S. Executives on Temporary Assignment Abroad 13. The Charitable Contribution Deduction Under United States Federal Tax Law 14. International Tax and Regulatory Treatment of Money Laundering and Offshore Tax Havens PART II FOREIGN JURISDICTIONS 15. Canada 16. England and Wales 17. Switzerland 18. Germany 19. Japan 20. Bermuda 21. Liechtenstein 22. Colombia 23. Venezuela 24. South Africa 25. France 26. Mexico 27. Spain