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International Taxation of Trust Income
- Principles, Planning and Design
Engelsk
Bogcover for International Taxation of Trust Income af Mark Brabazon, 9781108729178
Specifikationer
Sprog:
Engelsk
Sider:
416
ISBN-13:
9781108729178
Indbinding:
Paperback
ISBN-10:
1108729177
Udg. Dato:
30 jun 2022
Størrelse i cm:
22,9 x 15,2 x 2,3
Oplagsdato:
30 jun 2022
Forfatter(e):

International Taxation of Trust Income

- Principles, Planning and Design
Engelsk
Paperback 2022
Format:

Bog beskrivelse
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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Specifikationer
Sprog:
Engelsk
Sider:
416
ISBN-13:
9781108729178
Indbinding:
Paperback
ISBN-10:
1108729177
Udg. Dato:
30 jun 2022
Størrelse i cm:
22,9 x 15,2 x 2,3
Oplagsdato:
30 jun 2022
Forfatter(e):
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