International Taxation of Trust Income

International Taxation of Trust Income
Author :
Publisher : Cambridge University Press
Total Pages : 0
Release :
ISBN-10 : 1108729177
ISBN-13 : 9781108729178
Rating : 4/5 (77 Downloads)

Book Synopsis International Taxation of Trust Income by : Mark Brabazon

Download or read book International Taxation of Trust Income written by Mark Brabazon and published by Cambridge University Press. This book was released on 2022-06-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US, and their taxation of grantors/settlors, beneficiaries, trusts, and trust distributions, the book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust. It also identifies international mismatches between tax settings and purely domestic design irregularities that cause anomalous double- or non-taxation, and proposes an approach to tax design that recognises the policy functions (including anti-avoidance) of particular rules, the relative priority of different tax claims, the fiscal sovereignty of each country, and the respective roles of national laws and tax treaties. Finally, the book includes consideration of BEPS reforms, including the transparent entity clause of the OECD Model Tax Treaty.


International Taxation of Trust Income Related Books

International Taxation of Trust Income
Language: en
Pages: 0
Authors: Mark Brabazon
Categories: Law
Type: BOOK - Published: 2022-06-30 - Publisher: Cambridge University Press

DOWNLOAD EBOOK

In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject. Coverin
Trust Taxation
Language: en
Pages: 1679
Authors: Emma Chamberlain
Categories: Trusts and trustees
Type: BOOK - Published: 2011 - Publisher:

DOWNLOAD EBOOK

Trust Taxation covers the taxation of UK resident and non-resident trusts explaining in detail the income tax, capital gains tax and inheritance tax treatment o
Income Taxation of Trusts and Estates
Language: en
Pages:
Authors: Alan S. Acker
Categories: Trusts and trustees
Type: BOOK - Published: - Publisher:

DOWNLOAD EBOOK

"... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.
Building Trust in Taxation
Language: en
Pages: 0
Authors: Bruno Peeters
Categories: Democracy
Type: BOOK - Published: 2017 - Publisher:

DOWNLOAD EBOOK

The contemporary tax landscape is experiencing a legitimacy crisis caused by macro-economic disturbances in the past decade, as well as numerous revelations in
Understanding Living Trusts
Language: en
Pages: 230
Authors: Vickie Schumacher
Categories: Law
Type: BOOK - Published: 1990 - Publisher: Schumacher Publishing

DOWNLOAD EBOOK

Written in clear, conversational English, this book can help anyone understand how a living trust avoids the complications, expenses, and delays of probate at t