Abstract
Abstract 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.
Full Text 
Sign-in/Register to access full text options
Sign-in/Register to access full text options 
Published version (
Free)
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
