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International Tax & Estate Planning: A Practical Guide for Multinational Investors (3rd Edition)

by Robert C. Lawrence, III

Last Updated: September 2013

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ISBN Number: 0872240924
Page Count: 773
Number of Volumes: 1
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This authoritative and completely updated new edition takes you step-by-step through all the factors you must consider to achieve predictable, wealth-preserving results in international tax and estate planning. You'll find out how to minimize taxes, ensure the desired disposition of property, protect confidentiality, maintain the security of the estate, and even manage assets in the event of incapacity of the principal.

Published in looseleaf format and updated bi-annually, International Tax & Estate Planning is filled with insightful strategies for preserving the estate. Find out how to protect against nightmarish complexities of renvoi, forced heirship in civil law jurisdictions, and the negative impact of common law. You'll also get expert tax-advantaged strategies for leveraging assets, such as use of a transient posture to reduce future taxes and protective devices for corporations based in financially attractive, but potentially unstable, foreign states.

You'll Find Answers to Such Critical Questions as:

How can a multinational investor protect investments against government expropriation or nationalization?
What impact will proposed Treasury Regulations have on international estate planning?
How can problems such as forced heirship and common law rules be minimized or avoided?
How can conflict of law between sovereignties be handled?
What steps can be taken to ensure predictability?

International Tax & Estate Planning presents the clear and practical approach of a person who deals with private wealth, its management and its disposition. It is an indispensable resource for lawyers, private bankers (both investment and commercial), accountants, and investment advisors.


		Preface
	Chapter 1:	Conflict of Laws
§ 1:1 : Introduction1-2 § 1:2 : Identifying the Issues1-2 § 1:3 : Domicile1-3 § 1:3.1 : Definitions1-4 [A] : Domicile of Origin1-4 [B] : Domicile by Operation of Law1-4 [C] : Domicile of Choice1-6 [D] : Domicile and Residence: The Same and Different1-7 § 1:3.2 : Domicile and Death Taxes1-8 § 1:3.3 : Domicile and Treaty Arrangements1-8 § 1:3.4 : Double Domicile for Tax Purposes1-9 [A] : Dorrance1-9 [B] : Worcester County1-10 [C] : Texas v. Florida1-11 [D] : California v. Texas1-11 [E] : Adjudication of Domicile1-13 [F] : Double Domicile—Tax Treaties1-13 § 1:4 : Judicial Jurisdiction—Original Probate of a Will1-14 § 1:4.1 : N.Y. Surrogate’s Act1-16 § 1:5 : Choice of Law1-18 § 1:5.1 : Characterization and Interpretation of Terms1-18 § 1:5.2 : Nature of Property Interests—New York Property Definitions1-19 § 1:5.3 : Classification Precedent to Choice of Law1-19 § 1:5.4 : Choice of Law Approaches1-20 § 1:5.5 : Renvoi1-23 [A] : Rejection of Renvoi1-24 [B] : “Single-Reference” Renvoi1-24 [C] : “Double-Reference” Renvoi1-25 § 1:5.6 : Choice of Law Rules—Wills1-26 [A] : Validity, Testamentary Capacity, and Revocation1-27 [B] : Interpretation and Construction of a Testamentary Instrument1-30 [C] : Intrinsic or Substantive Validity of Testamentary Provisions1-31 § 1:5.7 : New York Case Law1-33 [A] : Inter Vivos Transfers1-34 [B] : Rights of Spouse1-35 [C] : Policy Unclear1-37 [D] : In re Renard1-37 § 1:5.8 : Impact of Public Policy1-39 § 1:5.9 : Rights of Spouse Upheld1-40 § 1:5.10 : Impact of Treaties1-42 § 1:5.11 : 1989 Convention on Succession1-43 § 1:5.12 : Choice of Law Rules—Testamentary and Inter Vivos Trusts and Powers of Appointment1-46 § 1:6 : Conclusion1-49
	Chapter 2:	Federal Estate and Gift Taxation of U.S. Citizens Living Outside the United States and Resident Aliens
§ 2:1 : Introduction2-2 § 2:2 : Citizenship2-4 § 2:2.1 : Loss of Citizenship2-6 § 2:3 : Residence2-8 § 2:3.1 : Effect of Residence and Nonresidence for Federal Income Tax Purposes2-8 [A] : Definition of a Resident Alien Individual Since the Deficit Reduction Act of 19842-9 [B] : Residency Starting Date and Residency Termination Date2-15 § 2:3.2 : Effect of Residence and Nonresidence for Federal Estate and Gift Tax Purposes2-18 § 2:4 : Estate Taxation of Resident Aliens2-21 § 2:4.1 : Computation of Tax2-23 § 2:4.2 : Gross Estate and Value2-23 § 2:4.3 : Section 20352-24 § 2:4.4 : Section 20362-26 § 2:4.5 : Section 20372-30 [A] : Value of Reversionary Interest2-33 [B] : Overlap Between Sections 2036 and 20372-34 § 2:4.6 : Section 20382-34 § 2:4.7 : Overlap Between Sections 2038 and 20362-39 § 2:4.8 : Section 20412-40 [A] : Date of Creation2-44 [B] : Exceptions to Includibility in Estate2-45 [C] : Release and Disclaimer2-46 [D] : Lapse of Power2-47 § 2:4.9 : Section 20432-47 § 2:4.10 : Other Code Provisions2-48 [A] : Section 20392-49 [B] : Section 20422-52 [C] : Summary2-59 § 2:5 : Deductions and Credits2-59 § 2:5.1 : Deductions2-59 § 2:5.2 : Credits2-70 [A] : Applicable Exclusion Amount2-70 [B] : Gift Tax Credit2-70 [C] : Credit for Tax on Prior Transfers2-71 [D] : Credit for Foreign Death Taxes2-72 § 2:6 : Gift Taxation of U.S. Citizens and Resident Aliens2-76 § 2:6.1 : Joint Tenancies with Right of Survivorship2-78 § 2:6.2 : Computation of Gift Tax2-79 § 2:6.3 : Annual Exclusion2-80 § 2:6.4 : Charitable Deductions2-82 § 2:6.5 : Marital Deduction2-82 § 2:7 : Generation-Skipping Transfer Tax2-83 § 2:8 : Conclusion2-87
	Chapter 3:	Federal Estate and Gift Taxation of Nonresident Aliens
§ 3:1 : Introduction3-3 § 3:2 : Gross Estate and Situs Rules3-5 § 3:2.1 : Real Property3-6 § 3:2.2 : Tangible Personal Property3-9 § 3:2.3 : Shares of Stock of a Corporation3-10 § 3:2.4 : Debt Obligations3-13 [A] : Bank Deposits3-14 [B] : Foreign Branch Deposits3-15 [C] : Portfolio Interest Debt Instruments3-15 [D] : Debt Instruments of U.S. Corporations Having Active Foreign Business Income3-16 [E] : Other Considerations3-16 § 3:2.5 : Life Insurance and Miscellaneous Intangible Personal Property3-16 § 3:2.6 : Partnership and Limited Liability Company Interests3-17 § 3:2.7 : Trust Interests3-20 § 3:2.8 : Patents, Trademarks, Copyrights, and Contractual Rights3-22 § 3:2.9 : Business Interests3-22 § 3:2.10 : Revocable Transfers and Transfers Within Three Years of Death3-23 [A] : Transfer of U.S. Real Property to Foreign Corporation3-25 [B] : Foreign Corporation Exception and Swan3-27 § 3:2.11 : Brokerage, Banking, and Fiduciary Relationships3-29 § 3:2.12 : Summary3-31 § 3:3 : Estate Tax Deductions and Credits for the Nonresident Alien3-31 § 3:3.1 : Deductions3-31 [A] : Deduction for State Death Taxes3-31 [B] : Deduction for Funeral and Administration Expenses, Claims Against the Estate, Indebtedness, and Taxes3-32 [C] : Charitable Deductions3-33 [D] : Marital Deductions3-33 § 3:3.2 : Credits3-37 [A] : The Applicable Exemption Amount3-37 [B] : Credit for Tax on Prior Transfers3-37 [C] : Credit for Other Taxes3-38 § 3:4 : Rates of Tax3-39 § 3:5 : Basis of Property Transferred by Gift or Death3-40 § 3:6 : Gift Tax3-42 § 3:7 : Generation-Skipping Transfer Tax3-44 § 3:8 : Expatriation to Avoid Federal Taxes3-45 § 3:8.1 : Introduction3-45 § 3:8.2 : U.S. Taxation of Individuals Who Expatriated After June 3, 2004 and Before June 17, 20083-46 [A] : Estate Taxation3-46 [B] : Gift Taxation3-48 [C] : Objective Standards for Imposition of Alternative Tax Regime3-49 § 3:8.3 : U.S. Taxation of Individuals Expatriating on or After June 17, 20083-50 [A] : Covered Expatriate3-50 [B] : Mark-to-Market Regime3-52 [C] : Gifts and Bequests from Covered Expatriates3-53 § 3:8.4 : Treaties3-54 § 3:8.5 : Conclusion3-55 § 3:9 : The Model Estate and Gift Tax Treaty3-55 § 3:9.1 : Article 13-56 § 3:9.2 : Article 23-56 § 3:9.3 : Article 33-56 § 3:9.4 : Article 43-57 § 3:9.5 : Article 53-58 § 3:9.6 : Article 63-58 § 3:9.7 : Article 73-60 § 3:9.8 : Article 83-61 § 3:9.9 : Article 93-63 § 3:9.10 : Article 103-65 § 3:9.11 : Article 113-65 § 3:9.12 : Article 123-65 § 3:9.13 : Article 133-66 § 3:9.14 : Article 143-66 § 3:9.15 : Article 153-66 § 3:10 : Forms3-67 § 3:11 : Federal Tax Liens3-68
	Chapter 4:	Jointly Held and Community Property
§ 4:1 : Introduction4-2 § 4:2 : Common Law Joint Property4-5 § 4:2.1 : Introduction4-5 § 4:2.2 : Basic Aspects of Common Law Tenancies4-7 [A] : Joint Tenancy with Right of Survivorship4-7 [B] : Tenancy in Common4-9 [C] : Tenancy by the Entirety4-10 [D] : The Joint Bank Account4-14 § 4:2.3 : Dower and Curtesy, Elective Shares, Homestead Exemption, and Family Allowances4-16 [A] : Dower and Curtesy4-16 [B] : Homestead Exemption4-17 [C] : Family Allowance4-18 § 4:3 : Community Property4-18 § 4:3.1 : Introduction4-18 § 4:3.2 : The Nature of a Given Asset4-21 § 4:3.3 : Management Rights4-25 § 4:3.4 : Creditors’ Rights4-27 § 4:3.5 : Rights of Spouses at Dissolution of the Marriage4-28 § 4:3.6 : The Tracing Concept and Presumptions4-30 § 4:4 : Transboundary Recognition of Community and Jointly Held Property Interests4-34 § 4:4.1 : Introduction4-34 § 4:4.2 : Recognition of Community Property Interests in Common Law Jurisdictions4-35 [A] : Recognition of Community Property Rights Where Property Remains in a Community Property Jurisdiction After a Change in Marital Domicile to a Common Law State4-36 [B] : Personal Property Taken into a Common Law State When the Marital Domicile Is Changed4-38 [C] : Community Property Exchanged for Other Property4-43 [D] : Transfer of Community Property to Common Law State While the Married Couple Remains Domiciled in the Foreign Jurisdiction4-47 [E] : Summary4-50 § 4:4.3 : Federal Estate and Gift Taxation of Joint and Community Property Interests4-50 § 4:4.4 : Federal Estate Taxation of Joint Property4-50 § 4:4.5 : Disclaimer of Joint Interests4-58 § 4:4.6 : Simultaneous Death Considerations4-60 § 4:4.7 : Federal Gift Tax Considerations4-62 § 4:4.8 : Joint Accounts4-63 § 4:4.9 : Federal Estate Taxation of Community Property4-63 [A] : Includibility in Gross Estate4-63 [B] : Identification of Property Interests4-65 [C] : Conversion Effect of Interspousal Agreements4-67 [D] : Gifts in Contemplation of Death and Incomplete Transfers4-68 [D][1] : Gifts in Contemplation of Death—Section 20354-68 [D][2] : Incomplete Transfers4-69 [D][2][a] : Retained Life Estate—Section 20364-69 [D][2][b] : Transfers That Take Effect at Death—Section 20374-73 [D][2][c] : Revocable Transfers—Section 20384-73 [D][2][d] : Annuities—Section 20394-74 [D][2][e] : Joint Interests—Section 20404-74 [D][2][f] : Powers of Appointment—Section 20414-75 [D][2][g] : Life Insurance Proceeds—Section 20424-75 [D][3] : Deductions4-77 [D][4] : Gift Tax Consequences4-78 § 4:5 : Planning for the Migrant Couple4-79 § 4:6 : Conclusion4-81
	Chapter 5:	Sovereign Risks, Expropriation, and the Act of State Doctrine
§ 5:1 : Introduction5-2 § 5:2 : General Principles of International Law5-4 § 5:2.1 : Customary International Law or an International Standard of Justice5-7 § 5:2.2 : Expropriation of Property5-8 [A] : Property Expropriated by Another Sovereign in the United States5-9 [B] : Expropriation of Property Located in the United States by the United States5-17 [C] : Expropriated Property Located Within the Territorial Jurisdiction of the Host Sovereign5-34 [D] : Indirect or “Constructive” Expropriation5-35 § 5:2.3 : Repudiating or Breaching a Contract5-40 § 5:2.4 : Injury to an Alien’s Interest in a Domestic Corporation5-41 § 5:3 : Bases of Sovereign Jurisdiction5-43 § 5:3.1 : Territorial Jurisdiction and the Act of State Doctrine5-43 [A] : The Basis for the Act of State Doctrine in the United States5-47 [B] : Exceptions to the Doctrine5-58 [B][1] : Recognition5-58 [B][2] : The Bernstein Exception5-61 [B][3] : Hickenlooper Amendment5-63 [B][4] : Second Circuit Decisions5-65 [B][5] : Foreign Sovereign Immunities Act5-70 [B][6] : Helms-Burton Act5-78 [B][7] : The USA PATRIOT Act and Its Impact on International Banking5-79 § 5:3.2 : Nationality, Jurisdiction, and Capacity to Sue5-81 § 5:3.3 : Summary5-84 § 5:4 : Protective Devices5-85 § 5:4.1 : Introduction5-85 § 5:4.2 : Corporate Flee Devices5-89 [A] : Option5-89 [B] : Assignment5-90 [C] : Transfer of the Corporate Domicile5-90 [D] : Merger5-92 [E] : Liquidation5-93 [F] : Redeemable Shares5-93 [G] : Power of Attorney5-93 § 5:4.3 : Flee Devices in Tax-Haven Sovereigns5-94 [A] : Conclusion5-95
	Chapter 6:	Trusts
§ 6:1 : History6-4 § 6:1.1 : Historical Importance of Uses6-4 § 6:1.2 : Reasons for Popularity of Uses6-5 § 6:1.3 : The Statute of Uses6-6 § 6:2 : General Considerations6-7 § 6:2.1 : Types of Property6-8 § 6:2.2 : Terms of Trust6-9 § 6:2.3 : Trustee’s Duties and Powers6-9 § 6:2.4 : The Role of the Trust Protector or Protective Committee6-9 [A] : The Role of the Protector or Protective Committee6-9 [B] : The Nature of the Trust Protector’s or Protective Committee’s Position and His, Her, or Its Interaction with the Trustee6-13 [C] : Who Should Be Appointed As Trust Protector or Members of the Protective Committee?6-14 § 6:2.5 : Operation of a Trust6-15 § 6:2.6 : Utilization of Trusts6-16 [A] : Jurisdiction6-16 [A][1] : Classification As Trust6-18 [A][2] : Maintenance of Control6-19 [A][3] : Court Acceptance of Jurisdiction6-20 [B] : Trusts Compared to Liechtenstein Stiftungs and Anstalts6-21 § 6:3 : Foreign Trusts (Non-U.S. Trusts)6-24 § 6:3.1 : Drafting Approach6-24 § 6:3.2 : Discretion to Trustee6-25 § 6:3.3 : Advantages and Problems of Foreign Trusts6-26 [A] : Avoidance of Law of Domicile6-27 [B] : Free Disposition Versus Public Policy6-30 [C] : Elective Rights Statutes6-30 [D] : Retention of Control6-31 [E] : Steps to Take6-32 [F] : Fraudulent Intent6-33 [G] : Revocable Inter Vivos Trust6-39 [H] : Defective Grantor Trusts6-41 [H][1] : Grantor Trusts Under Sections 673–776-42 [H][2] : Special Rules for Foreign Grantor Trusts Created by U.S. Persons6-43 § 6:3.4 : Provisions of Foreign Trust Agreements6-44 [A] : Preamble6-45 [B] : Definitional Section6-46 [C] : Dispositive Provisions6-47 [D] : Governing Law6-48 [E] : Flee Clause or Cuban Clause6-48 [F] : Resignation and Appointment of a Successor Trustee6-52 [G] : Trustee’s Accounting6-53 [H] : Fiduciary Compensation6-53 [I] : Revocability or Irrevocability of the Trust6-53 [J] : Payments to Minors6-53 [K] : Notices6-54 [L] : Payment of Estate Taxes of the Settlor and the Like6-54 [M] : Waiver of Bond6-54 [N] : Instructions re Investments and General Powers6-55 [O] : Exoneration Clause6-55 [P] : Indemnification Clause6-56 [Q] : Disclosure Provision6-56 § 6:4 : Characteristics of Foreign Trusts6-57 § 6:4.1 : U.S. Federal Income Taxation of Foreign Situs Trusts6-63 [A] : Grantor Trusts6-63 [A][1] : Sections 673–776-63 [A][2] : Nonresident Alien Grantor6-64 [B] : Grantor Trusts (Section 679)6-70 [B][1] : Application of Section 6796-71 [C] : Nongrantor Foreign Trusts (and Foreign Estates)6-79 [C][1] : Taxation of Nongrantor Foreign Trust (or Estate) Not Engaged in a U.S. Trade or Business6-79 [C][2] : Capital Gains Taxation of a Nongrantor Foreign Trust (or Estate) and the Presence of a Foreign Trust (or Estate) in the United States6-90 [C][3] : Taxation of a Nongrantor Foreign Trust (or Estate) Engaged in a U.S. Trade or Business6-90 [C][4] : Fixed Place of Business in United States6-92 [C][5] : Asset-Use Test and Business-Activities Test6-93 [C][6] : Property Taxed6-95 [C][7] : Taxation of U.S. Beneficiaries of Nongrantor Foreign Trusts (or Estates)6-96 § 6:5 : The Tax on Transfers to Foreign Trusts and Estates6-105 § 6:6 : Use of Corporations in Conjunction with Foreign Trusts and U.S. Taxation6-108 § 6:6.1 : U.S. Corporations: Direct Federal Income Taxation6-108 § 6:6.2 : Foreign Corporations: Direct U.S. Federal Income Taxation6-109 § 6:6.3 : Repatriation of U.S. Earnings: Direct Federal Income Taxation6-111 [A] : U.S. Corporations6-111 [B] : Foreign Corporations6-112 § 6:6.4 : Capital Gains: Direct Federal Income Taxation6-113 § 6:6.5 : Anti-Deferral Provisions: Indirect U.S. Federal Income Taxation6-114 [A] : Foreign Personal Holding Companies6-114 [B] : Personal Holding Companies6-116 [C] : Controlled Foreign Corporations: Characteristics6-117 [C][1] : Foreign Personal Holding Company Income6-119 [C][2] : Foreign Base Company Sales Income6-120 [C][3] : Foreign Base Company Services Income6-120 [C][4] : Foreign Base Company Oil-Related Income6-121 [C][5] : Exceptions to Foreign Base Company Income6-121 [D] : Controlled Foreign Corporation: Investments in U.S. Property6-122 [D][1] : Gain from Certain Sales or Exchanges of Stock in Certain Foreign Corporations6-122 [D][2] : Interrelationships with Grantor Trust Rules6-123 § 6:6.6 : Foreign Investment Company6-123 § 6:6.7 : Passive Foreign Investment Companies6-125 § 6:6.8 : Issues Regarding Foreign Trusts That Own the Stock of a Foreign Corporation6-128 § 6:6.9 : Filing Requirements and Penalties6-133 [A] : Forms 3520 and 3520A6-134 [B] : FIRPTA Returns6-141 [C] : Other Returns6-141 [D] : Criminal Penalties6-142 [E] : Failure to Pay Tax–Delinquency Penalty6-143 [F] : Negligence Penalty6-143 [G] : Interest6-143 § 6:7 : Repatriation or Decantation of Foreign Situs Trusts and Resultant Tax Considerations6-143 § 6:7.1 : Resignation of Foreign Trustee and Appointment of U.S. Trustee6-145 [A] : Tax Treatment of Distributions6-145 § 6:7.2 : Termination of Trust and Creation of New Trust by Beneficiaries6-146 § 6:7.3 : Decanting6-147 § 6:7.4 : Miscellaneous Tax Considerations6-148 § 6:8 : Continuing Uses for Foreign Trusts6-149 § 6:8.1 : Trusts Created by Foreign Persons6-149 § 6:8.2 : Trusts Created by U.S. Citizens or Residents6-151 [A] : Foreign Trust Forms Foreign Corporation6-152 [B] : Foreign Trust for Life Insurance6-153 [C] : Special Uses of a Foreign Trust6-154
	Chapter 7:	Wills, Administration, and the Revenue Law Doctrine
§ 7:1 : Introduction7-2 § 7:2 : Intestate Distribution7-2 § 7:3 : Disposition of Property by Will7-7 § 7:3.1 : Formal and Intrinsic Validity of a Will and Effect and Interpretation of Its Provisions7-7 [A] : Formal Validity7-8 [B] : Intrinsic Validity7-9 [C] : Effect7-10 [D] : Interpretation7-10 § 7:3.2 : Multiple Wills7-10 § 7:4 : Considerations Governing the Provisions of Wills of Persons with Multinational Interests7-11 § 7:4.1 : Preamble7-12 § 7:4.2 : Payments of Debts and Funeral and Administration Expenses7-13 § 7:4.3 : Definitional Section7-14 § 7:4.4 : Tangible Personal Property7-14 § 7:4.5 : Real Property7-14 § 7:4.6 : Specific Legacies7-15 § 7:4.7 : Marital Deduction Property7-15 § 7:4.8 : Charitable Deductions7-16 § 7:4.9 : Powers of Appointment7-16 § 7:4.10 : Residuary Estate7-16 § 7:4.11 : Payment of Death Taxes7-17 § 7:4.12 : Minority Clause7-18 § 7:4.13 : Designation of Fiduciaries7-18 § 7:4.14 : Fiduciary’s Authority and Power7-21 § 7:4.15 : Waiver of Bond or Surety7-22 § 7:4.16 : Resignation of a Fiduciary7-22 § 7:4.17 : Provisions for the Exoneration and Indemnification of the Fiduciary7-22 § 7:4.18 : Fiduciary Accountings7-22 § 7:4.19 : Jurisdiction Designation7-23 § 7:4.20 : Change of Situs7-24 § 7:4.21 : Simultaneous Death Clause7-25 § 7:5 : Will Substitutes7-25 § 7:5.1 : Premarital Agreements7-26 § 7:5.2 : Bearer Shares7-26 § 7:6 : Some Administration Problems7-28 § 7:6.1 : Decedent’s Remains7-28 § 7:6.2 : Probate of the Will7-30 § 7:6.3 : Release of the Assets7-31 § 7:6.4 : Problems with Ownership of Foreign Assets7-35 § 7:6.5 : Authentication7-36 § 7:7 : Effect Given Foreign Revenue Laws in the United States7-37 § 7:7.1 : Revenue Law Doctrine7-37 § 7:7.2 : Currency Regulation More Complicated7-42 § 7:7.3 : Lack of Jurisdiction and the Revenue Law Doctrine7-42 § 7:7.4 : Effect of Treaties7-43 § 7:7.5 : Summary7-44
	Chapter 8:	Table of Authorities
	Chapter 9:	Index to International Tax & Estate Planning

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