ARTICLE
6 March 1998

Trusts In Guernsey - Overseas Taxation

K
KPMG

Contributor

Guernsey Wealth Management

In the absence of double tax agreements, trustees may well receive foreign source income after deduction of withholding taxes. The taxation implications of such taxed income to the settlor and/or beneficiaries will obviously depend on their countries of residence or domicile.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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