{"title":"阿根廷的外国不可撤销信托和财富税：对布宜诺斯艾利斯市第 8 一审联邦争议行政法院关于第 27605 号法律的 Volij、Gabriela V.诉阿根廷税务局案的评论","authors":"Nicolás Malumián","doi":"10.1093/tandt/ttad101","DOIUrl":null,"url":null,"abstract":"\n An Argentine individual created an irrevocable trust in New Zealand with three protectors. Argentina enacted a one-time extraordinary tax over the assets of all individuals on 18 December 2020. This tax included in its base for calculation all assets transferred to trusts abroad. The Judge declared that assets transferred to irrevocable trusts are no longer property of the settlor and could not be taxed.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"73 5","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Foreign Irrevocable Trusts and Taxes on Wealth in Argentina: Comment on Volij, Gabriela V. v Argentine Tax Authorities on Law Nr. 27,605, of the First Instance Federal Contentious Administrative Court Nr. 8 of Buenos Aires City\",\"authors\":\"Nicolás Malumián\",\"doi\":\"10.1093/tandt/ttad101\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\\n An Argentine individual created an irrevocable trust in New Zealand with three protectors. Argentina enacted a one-time extraordinary tax over the assets of all individuals on 18 December 2020. This tax included in its base for calculation all assets transferred to trusts abroad. The Judge declared that assets transferred to irrevocable trusts are no longer property of the settlor and could not be taxed.\",\"PeriodicalId\":171463,\"journal\":{\"name\":\"Trusts & Trustees\",\"volume\":\"73 5\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-12-21\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Trusts & Trustees\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1093/tandt/ttad101\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Trusts & Trustees","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1093/tandt/ttad101","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Foreign Irrevocable Trusts and Taxes on Wealth in Argentina: Comment on Volij, Gabriela V. v Argentine Tax Authorities on Law Nr. 27,605, of the First Instance Federal Contentious Administrative Court Nr. 8 of Buenos Aires City
An Argentine individual created an irrevocable trust in New Zealand with three protectors. Argentina enacted a one-time extraordinary tax over the assets of all individuals on 18 December 2020. This tax included in its base for calculation all assets transferred to trusts abroad. The Judge declared that assets transferred to irrevocable trusts are no longer property of the settlor and could not be taxed.
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