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.
Inhaltsangabe
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.
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.
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