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中美税收协定议定书第四条中明确:协定第三条规定的“人”一语,应包括遗产或信托。可见,信托和遗产在美国税法中具有特殊的法律地位和税务处理方法。本文拟就美国信托和遗产及其税务处理的基本情况做一简介。因信托比遗产更为复杂,故介绍的重点放在前者。一、信托及其体现的关系信托是一种法律安排,是指一方(委托人)将其财产所有权转给另一方(受托人),受托人为了指定受益人的利益而对财产加以保存和管理。一个信托通常由三方组成:一是委托人,
Article 4 of the Sino-U.S. Tax Agreement makes it clear that the term “person” as provided in Article 3 of the Agreement shall include the estate or trust. Can be seen, the trust and estate in the United States tax law has a special legal status and tax treatment methods. This article is intended to provide an introduction to the basic conditions of U.S. trusts and inheritance and their tax treatment. Since trust is more complicated than heritage, the emphasis of the presentation is on the former. First, the trust and the relationship between the reflected trust is a legal arrangement, refers to one party (the principal) the transfer of ownership of their property to another party (trustee), the trustee in the interests of the designated beneficiary of the property to be preserved and managed . A trust is usually composed of three parties: one is the principal,