International Taxation of Trust Income: Principles, Planning and Design

Author:   Mark Brabazon
Publisher:   Cambridge University Press
ISBN:  

9781108492256


Pages:   414
Publication Date:   02 May 2019
Format:   Hardback
Availability:   Manufactured on demand   Availability explained
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International Taxation of Trust Income: Principles, Planning and Design


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Author:   Mark Brabazon
Publisher:   Cambridge University Press
Imprint:   Cambridge University Press
Dimensions:   Width: 15.60cm , Height: 2.40cm , Length: 23.50cm
Weight:   0.780kg
ISBN:  

9781108492256


ISBN 10:   1108492258
Pages:   414
Publication Date:   02 May 2019
Audience:   College/higher education ,  Professional and scholarly ,  Tertiary & Higher Education ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   Manufactured on demand   Availability explained
We will order this item for you from a manufactured on demand supplier.

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.

Reviews

'This original survey of how four countries have decided to tax trusts makes an interesting comparison reflecting their different choices for dealing with the same topic. The book manages to deal with the mass of conflicting methods while at the same time keeping an eye on the policy of what the countries are trying to achieve.' John Avery Jones, Former Judge of the UK Upper Tribunal 'This book is essential reading for anyone concerned with trust taxation in an international setting. A meticulous analysis of four countries draws out the principles and policies of general importance underlying the taxation of trust income in cross-border situations. The discussion of interactions among these countries and with tax treaties reveals a myriad of issues for taxpayers and legislators alike, leading to proposals for a wide range of practical measures to achieve greater international coherence. Its lucid analysis and clear writing style make this book a pleasure to read.' Joanna Wheeler, International Bureau of Fiscal Documentation (IBFD), The Netherlands and Universiteit van Amsterdam 'This original survey of how four countries have decided to tax trusts makes an interesting comparison reflecting their different choices for dealing with the same topic. The book manages to deal with the mass of conflicting methods while at the same time keeping an eye on the policy of what the countries are trying to achieve.' John Avery Jones, Former Judge of the UK Upper Tribunal 'This book is essential reading for anyone concerned with trust taxation in an international setting. A meticulous analysis of four countries draws out the principles and policies of general importance underlying the taxation of trust income in cross-border situations. The discussion of interactions among these countries and with tax treaties reveals a myriad of issues for taxpayers and legislators alike, leading to proposals for a wide range of practical measures to achieve greater international coherence. Its lucid analysis and clear writing style make this book a pleasure to read.' Joanna Wheeler, International Bureau of Fiscal Documentation (IBFD), The Netherlands and Universiteit van Amsterdam


Author Information

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.

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