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
Available at 8 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
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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