International Taxation of Trust Income - Principles, Planning and Design

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

List 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.

About the author

Mark Brabazon SC is an Australian barrister with over thirty-five years of experience in legal practice and a member of 7 Wentworth Selborne, Sydney. He holds a Ph.D. from the University pf Sydney and B.A. and LL.M. degrees from the University of Queensland. He advises and represents taxpayers and revenue authorities and appears as counsel in tax, equity and commercial disputes at all levels. He also chairs the Council of Law Reporting for New South Wales.

Product details

• Authors: Mark Brabazon
• Publisher: Cambridge University Press Academic
• Languages: English
• Product format: Hardback
• Released: 30.06.2019
• EAN: 9781108492256
• ISBN: 978-1-108-49225-6
• Dimensions: 153 mm x 234 mm x 22 mm
• Series: Cambridge Tax Law; Cambridge Tax Law; Cambridge Tax Law Series
• Subjects: Guides > Law, job, finance > Taxes; Social sciences, law, business > Law > International law, foreign law; LAW / Taxation, comparative law, Trusts & Estates Taxation, Equity & Trusts, Law: equity and trusts, foundations, Trusts and estates taxation, gift tax