Private Client Tax Committee

About the Committee

The committee is concerned not only with what the law is but how it might develop in:

• Inheritance rights and succession rules
• Will making
• Lifetime giving
• Trusts
• Creditor claims against trusts and estates
• Regulatory compliance affecting trusts, including the tracing of proceeds of crime
• Charities, foundations and not-for-profit organisations
• Taxation of capital transfers and income; tax treaties
• Property rights of spouses and co-habitees
• Conflict of law rules

These matters are studied not only in the context of a sole jurisdiction but also with cross-border and multi-jurisdictional implications.

Members of the committee enjoy the following benefits:

• Enhanced knowledge of one's own jurisdiction
• Greatly enhanced expertise in solving problematic cross-border and multijurisdictional client issues
• Unrivalled global networking possibilities and access to leading experts worldwide
• A valuable tool for all trust and estate practitioners and an indispensable tool for international practitioners

The Private Client Tax committee includes practitioners from a broad range of civil and common-law jurisdictions. The panels and the annual specialist conference organised by the committee focus on international planning and comparative law issues relevant to any practitioner involved in private client work. The issues regularly debated include:

• Individual tax in cross-border contexts, including the taxation of investment income, investment or other structures including trusts, and inheritance and estate tax;
• The use of trusts as planning and protection tools, conflicts of laws;
• International successions, wills, probate;
• Asset protection/investment structures in common-law and civil law jurisdictions.

The committee regularly organises joint sessions with its sister committee (Taxes) within the Taxation Section of the IBA, and with other related committees in other sections of the IBA.

Forthcoming conferences and webinars View All Conferences

IBA Annual Conference Paris 2023

29 Oct - 03 Nov 2023

Paris , France

IBA Annual Conference Mexico City 2024

15 Sep - 20 Sep 2024

Mexico City , Mexico

Projects

International Estate Planning Guide

The Taxes and Private Client Tax Committees have prepared a guide to international estate planning with chapters from more than twenty countries. The International Estate Planning Guide provides general information on the major considerations for the international private client.

The material is intended as a high-level practical guide for practitioners and professionals looking for an introduction to the laws of each relevant jurisdiction relating to cross-border trust, foundation, and estate planning.

Subcommittees and other groups

The Private Client Tax Committee also coordinates the activities of the following subcommittees/working groups.

• Private Client Tax Committee Advisory Board