International Taxation of Trust Income: Principles, Planning and Design

ISBN-13: 9781108492256 / Angielski / Twarda / 2019 / 414 str.

Mark Brabazon

Opis

Identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust.

Recenzje

'Its strong theoretical analysis will hopefully encourage practitioners, academics and policymakers to think through proposed trust taxation changes more rigorously and coherently, and encourage further academic research. If you are a practitioner at all interested in policy, I strongly recommend you read this book.' Emma Chamberlain, Trust Quarterly Review

Spis treści

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.