Mark Brabazon

International Taxation of Trust Income (eBook, PDF)

Principles, Planning and Design

• Format: PDF

Produktbeschreibung

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

---

Dieser Download kann aus rechtlichen Gründen nur mit Rechnungsadresse in A, B, BG, CY, CZ, D, DK, EW, E, FIN, F, GR, HR, H, IRL, I, LT, L, LR, M, NL, PL, P, R, S, SLO, SK ausgeliefert werden.

Produktdetails

• Verlag: Cambridge University Press
• Erscheinungstermin: 2. Mai 2019
• Englisch
• ISBN-13: 9781108680516
• Artikelnr.: 56527573

Autorenporträt

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.