International taxation of trust income : principles, planning and design
Author(s)
Bibliographic Information
International taxation of trust income : principles, planning and design
（Cambridge tax law series）
Cambridge University Press, 2019
- : hbk
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Note
Includes bibliographical references (p. 346-356) and index
Description and Table of Contents
Description
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.
Table of Contents
- Figures
- Tables
- Preface
- Cases
- Statutes
- Other authorities
- Treaties
- Abbreviations
- Glossary
- 1. Introduction
- Part I. National Tax Laws: 2. The grantor
- 3. The beneficiary
- 4. The trust
- 5. Distributions
- 6. International taxation
- Part II. Global Taxation: 7. The international tax order and the interaction of tax laws
- 8. Treaties
- 9. Conclusions and proposals - taxing the shadow
- 10. Appendix: detail of beneficiary attribution and taxation 389
- Bibliography
- Index.
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