International Taxation of Trust Income: Principles, Planning and Design (Cambridge Tax Law Series) - Image 1

Price loading...

Cambridge University Press International Taxation of Trust Income: Principles, Planning and Design (Cambridge Tax Law Series)

Name: International Taxation of Trust Income: Principles, Planning and Design (Cambridge Tax Law Series)
Brand: Cambridge University Press

International

Price History & Forecast

No Price Data Available

Price history will appear here once data is collected from Amazon.

Price Distribution

No price data available for histogram

Description

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.

Product Specifications

Brand: Cambridge University Press
Format: hardcover
ASIN: 1108492258
Category: Books > Subjects > Business, Finance & Law > Law > International
Domain: Amazon UK
Release Date: 02 May 2019
Listed Since: 24 October 2018

Barcode

No barcode data available

Cambridge University Press International Taxation of Trust Income: Principles, Planning and Design (Cambridge Tax Law Series)

Price History & Forecast

No Price Data Available

Price Distribution

Description

Product Specifications

Barcode

Similar Products You Might Like

A Multilateral Tax Treaty: Designing an Instrument to Modernise International Tax Law (Series on International Taxation)

International Business Taxation: A Study in the Internationalization of Business Regulation

International Commercial Tax (Cambridge Tax Law Series)

International Company Taxation and Tax Planning

Taxation of Foreign Direct Investment: An Introduction (Series on International Taxation)

Taxing Income and Consumption: The Development of International Tax Law and Policy

Tax Arbitrage: Trawling the International Tax System

Comparative Income Taxation: A Structural Analysis

Introduction to United States International Taxation

International Taxation of Banking (Series on International Taxation, 75)

Kluwer Law International - Double Non-taxation and Hybrid Entities

International Tax Primer

Corporate Tax Law: Structure, Policy and Practice (Cambridge Tax Law Series)

Principles of International Taxation

Principles of International Taxation

Investment Fund Taxation: Domestic Law, EU Law, and Double Taxation Treaties (Eucotax Series on European Taxation)

Taxing the Digital Economy: Theory, Policy and Practice (Cambridge Tax Law Series)

The Public International Law of Taxation: Text, Cases and Materials

Foundations of Taxation Law

The International Tax Revolution (Cambridge Tax Law Series)

Advanced Introduction to International Tax Law: Third Edition (Elgar Advanced Introductions series)

Global Debates About Taxation

International Business Transactions and Taxation: Practical Guidance and Framework for Executives (Management for Professionals)

Studies in the History of Tax Law, Volume 9