Taxation of Trusts

Political changes worldwide, results of general elections such as in the USA or UK, and various changes in the relevant jurisdictions, including relating to tax payments, or amendments to tax benefits, result in greater movement of individuals between various countries. While not all immigration/emigration is tax related, professionals are seeing immigration to jurisdictions granting tax benefits, and emigration from those countries, amending their advantageous regimes. In addition, although outside the scope of this article, certain jurisdictions grant citizenship rights coupled with certain investment opportunities in those jurisdictions.