1-20 of 4114
Journal Article
Empirical insights on evidential presumptions: the impact of Pang Siu Hing v Tsang Kwok Man in Hong Kong Get access
Trusts & Trustees, ttaf023, https://doi.org/10.1093/tandt/ttaf023
Published: 30 April 2025
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DID results of new loans drawn down in Hong Kong from 2003 to 2004. (a) New... Get access
Published: 30 April 2025
Figure 1
DID results of new loans drawn down in Hong Kong from 2003 to 2004. (a) New loan value. (b) New loan number.
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DID results of new loans approved in Hong Kong from 2003 to 2004.(a) New lo... Get access
Published: 30 April 2025
Figure 2
DID results of new loans approved in Hong Kong from 2003 to 2004.(a) New loan value. (b) New loan number.
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DID results of bank average market price. Notes: The bank average ... Get access
Published: 30 April 2025
Figure 3
DID results of bank average market price. Notes: The bank average includes HSBC, Bank of China Hong Kong, and Standard Chartered, all of which are listed on the Hong Kong Stock Market. The index is computed as the average of the three monthly adjusted closing prices.
Journal Article
SPAIN: The Spanish approach on Private Foundations and their taxation—a “double edged sword” Get access
Trusts & Trustees, ttaf017, https://doi.org/10.1093/tandt/ttaf017
Published: 28 April 2025
Journal Article
In brief Get access
Trusts & Trustees, Volume 31, Issue 3, April 2025, Pages 73–74, https://doi.org/10.1093/tandt/ttaf020
Published: 22 April 2025
Journal Article
Secret trusts in India: reconciling testamentary freedom with legal formalism Get access
Trusts & Trustees, ttaf022, https://doi.org/10.1093/tandt/ttaf022
Published: 11 April 2025
Journal Article
United Arab Emirates: Foundations in the UAE—navigating ADGM, DIFC, and RAK ICC Foundations Get access
Trusts & Trustees, ttaf021, https://doi.org/10.1093/tandt/ttaf021
Published: 11 April 2025
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Example 1: ITA resident settlor. Get access
Published: 09 April 2025
Figure 1
Example 1: ITA resident settlor.
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Example 3: Ordinary rules: indirect taxes are due at the moment of attribut... Get access
Published: 09 April 2025
Figure 3
Example 3: Ordinary rules: indirect taxes are due at the moment of attribution to beneficiary with fix (immaterial) taxation at disposition.
Journal Article
The new indirect taxation of trusts after the Italian Tax Reform: international and cross-border rules Get access
Trusts & Trustees, Volume 31, Issue 3, April 2025, Pages 75–82, https://doi.org/10.1093/tandt/ttaf007
Published: 09 April 2025
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Example 2: Non-ITA resident settlor. Get access
Published: 09 April 2025
Figure 2
Example 2: Non-ITA resident settlor.
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Example 4: Optional rules: indirect taxes are paid at the moment of initial... Get access
Published: 09 April 2025
Figure 4
Example 4: Optional rules: indirect taxes are paid at the moment of initial disposition of asset or right to the trust fund, with fix (immaterial) taxation at attribution.
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Example 5: The use of trust and estate planning in accordance with relocati... Get access
Published: 09 April 2025
Figure 5
Example 5: The use of trust and estate planning in accordance with relocation to Italy under the Italian Flat Tax for New Tax Residents
Journal Article
Crypto Assets in Trusts and Foundations, published by Globe Law and Business Ltd Get access
Trusts & Trustees, ttaf018, https://doi.org/10.1093/tandt/ttaf018
Published: 07 April 2025
Journal Article
Business judgement rule in foundation governance
Trusts & Trustees, ttaf015, https://doi.org/10.1093/tandt/ttaf015
Published: 04 April 2025
Journal Article
The evolution of the dynastic trust over time—an illustration of the Bermuda approach: In the Matter of the B Trust 2024 No 238 (Supreme Court of Bermuda) Get access
Trusts & Trustees, ttaf014, https://doi.org/10.1093/tandt/ttaf014
Published: 27 March 2025
Journal Article
Trustees and claims under section 423 of the Insolvency Act 1986: lessons from Invest Bank Get access
Trusts & Trustees, ttaf019, https://doi.org/10.1093/tandt/ttaf019
Published: 23 March 2025
Journal Article
Italy: tax updates for private clients Get access
Trusts & Trustees, ttaf008, https://doi.org/10.1093/tandt/ttaf008
Published: 19 March 2025
Journal Article
Resulting trusts and common intention
Trusts & Trustees, ttaf013, https://doi.org/10.1093/tandt/ttaf013
Published: 19 March 2025
