Tax Planning in Singapore & Malaysia: Trusts to Save Estate Duty & Income TaxQuins, 1984 - 432 sider |
Vanlige uttrykk og setninger
accumulation administration aggregated amended amount annuity apply appointed beneficial interest beneficiary benefit cent certificate cesser charge chargeable Collector Commissioner consideration debt deceased person decision deemed to pass discretionary discretionary trust disposition dollar domiciled donor effect Enactment English law entitled Estate Duty Act estate duty affidavit estate duty payable exceed executor exemption Federated Malay Finance Act 1963 Finance Estate Duty gift inter vivos held High Court immovable property includes income tax investment land liability Malaya marriage ment movable Ordinance paid pari materia passing on death payment period person dying principal value property passing Public Trustee purposes RATES OF ESTATE referred remainderman ringgit rule rule against perpetuities Sabah Sarawak settlement settlor shares Singapore and Malaysia statutes statutory provisions Straits Settlements subject to estate tax planning thereof tion transfer trust company trust property vested words written law Yang di-Pertuan Agong