Fears and fantasies re trusts

Fears and fantasies regarding trusts and other purpose funds, Fiscaal Tijdschrift Vermogen, June 2009.

Dr. Koele wrote a critical opinion on the draft legislation on the so-called APV regime, the transparency regime for tax purposes that has been enforced as of 1 January 2010 regarding trusts, and other discretionary type of purpose funds.

Download: fears-and-fantasies-re-trusts.pdf