International taxation of trust income / Mark Brabazon.

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Bibliographic Details
Published: Cambridge, United Kingdom ; New York, NY : Cambridge University Press, 2019.
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Format: Book


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020 |a 9781108492256  |q (hardback) 
020 |a 1108492258  |q (hardback) 
020 |a 9781108729178  |q (paperback) 
020 |a 1108729177  |q (paperback) 
035 |a on1083182791 
035 |a (OCoLC)1083182791 
040 |a DLC  |b eng  |e rda  |c DLC  |d OCLCF  |d OCLCO 
042 |a pcc 
050 0 0 |a K4536.T78  |b B73 2019 
082 0 0 |a 343.06/4  |2 23 
097 |3 Bib#:  |a 2733339 
100 1 |a Brabazon, Mark,  |d 1958-  |e author. 
245 1 0 |a International taxation of trust income /  |c Mark Brabazon. 
263 |a 1905 
264 1 |a Cambridge, United Kingdom ;  |a New York, NY :  |b Cambridge University Press,  |c 2019. 
300 |a xlvi, 369 pages :  |b illustrations ;  |c 24 cm. 
336 |a text  |b txt  |2 rdacontent 
337 |a unmediated  |b n  |2 rdamedia 
338 |a volume  |b nc  |2 rdacarrier 
490 0 |a Cambridge tax law series 
520 |a "This book presents the principles and design of international taxation of trust income and distributions as a coherent subject of international tax law. It begins with the trust tax rules and international settings of four countries -- Australia, New Zealand, the United Kingdom and the United States -- focusing on the attribution of trust income to the grantor/settlor, the beneficiary or the trust entity, trust residence, and the taxation of trust distributions. Having identified the international taxing principles that those countries apply to trusts, it infers a range of principles and settings that may be applied by countries generally and examines how the interaction of those settings may lead to double- or non-taxation overall. Consideration is given to conflicts of attribution, hybridity and fiscally homeless trusts. The book examines the interaction of tax laws in non-treaty and treaty situations and puts these interactions in context as part of the broader international tax order and recommendations of the OECD/G20 BEPS project. It proposes an approach to tax design based on an ordered overview of different taxing claims and the interests which they represent, respect for the fiscal sovereignty of countries concerned, and recognition of the differing roles of national laws and tax treaties"--  |c Provided by publisher. 
504 |a Includes bibliographical references (p. 346-356) and index. 
650 0 |a Trusts and trustees  |x Taxation  |x Law and legislation. 
650 0 |a Income tax  |x Law and legislation. 
991 |a 2019-05-17 
992 |a Created by fiwi, 17/05/2019. Updated by glwo, 21/06/2019. 
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952 f f |p For loan  |a University Of Canterbury  |b UC Libraries  |c Central Library  |d Central Library, Level 7  |t 0  |e KM 336.447 .B795 2019  |h Library of Congress classification  |i Book  |m AU19888848B