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Books > Law > English law > Financial, taxation, commercial, industrial > Financial law > Taxation law
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International Taxation of Trust Income - Principles, Planning and Design (Hardcover)
Loot Price: R3,156
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International Taxation of Trust Income - Principles, Planning and Design (Hardcover)
Series: Cambridge Tax Law Series
Expected to ship within 12 - 17 working days
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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.
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