Private Client Tax Publications

Private Client Tax Committee Publications

The Private Client Tax Committee publishes a variety of interesting articles and other content of relevance to the practice area. Some items are only available to Committee members via logging in after clicking on the item. Forgotten login details?

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Switzerland’s tax system remains attractive under the Corporate Tax Reform III - Individual Tax Private Client Law Committee article, December 2016
By Peter von Burg
New corporate tax reforms, expected to come into force in 2019, aim to ensure the Swiss tax system remains competitive and attractive for multinational companies, while being consistent with international standards.
Portugal: European court of justice ruling on cross-border net taxation of interest - Individual Tax Private Client Law Committee article, December 2016
By Rogério Fernandes Ferreira, Jorge Lopes de Sousa and Margot Lopes Martins
The case of Brisal KBC, concerning the taxation at source on the gross amount of interest payments paid to financial institutions that are non-resident in Portugal, looks set to have a significant impact on certain cross-border loans.
The tax war among Brazilian states and the protection of taxpayers’ rights - Individual Tax Private Client Law Committee article, December 2016
By Eduardo Muniz and Timóteo Castilhos
The granting of incentives for Brazil’s Tax on Circulation of Goods and Services has been ruled unconstitutional by the country’s Supreme Court – so who should pay for the substantial amount of tax not collected?
Pre-immigration planning and exit taxation, visas and passport shopping - Individual Tax Private Client Law Committee report, September 2015

The panel focused on a case study involving a fictional family whose business and personal lives were fortuitously complex and multijurisdictional. Major issues discussed included temporary residency for professional purposes, marrying to obtain citizenship, tax consequences of cross-border activities, and immigration late in life.
Structuring ownership of luxury items: planes, yachts and Louis Vuitton handbags - Private Client Tax Committee report, September 2015

The world of billionaires is changing – currently there are 179 billionaires in China against 417 in the United States while in 2023 there will be 322 against 503; in the past, billionaires chose horse hunting as a hobby, while in 2014 they prefer trendier toys such as planes, yachts, cars or investments in art collections, hotels and wineries.
Till the sooner of death and divorce do us part: the use of trusts, marital agreements and other structures in the protection of wealth upon the termination of marriage - Private Client Tax Committee newsletter report, September 2015

The presentation covered marital property issues in the panellists' jurisdictions, with a focus on division of property at death or divorce and strategies for planning prior to and during marriage. Panelists discussed marital property regimes, default rules on property disposition, the enforceability of marital property agreements, and the impact of trusts and other structures.
Private Client Tax Committee newsletter, September 2014

Download the Private Client Tax Committee Newsletter, September 2014, featuring articles on... (PDF download, members will need to login using their IBA username and password)
Private Client Tax Committee newsletter, March 2013

Download the Private Client Tax Committee Newsletter, March 2013, featuring articles on... (PDF download, members will need to login using their IBA username and password)
International Estate Planning Guides

The Private Client Tax Committee has prepared a guide to international estate planning with chapters from approximately twenty countries. The International Estate Planning Guide provides general information on the major considerations for the international private client.