Author: Mark Brabazon
Publisher: Cambridge University Press
ISBN: 9781108729178
Category : Law
Languages : en
Pages : 0
Book 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.
International Taxation of Trust Income
Author: Mark Brabazon
Publisher: Cambridge University Press
ISBN: 9781108729178
Category : Law
Languages : en
Pages : 0
Book 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.
Publisher: Cambridge University Press
ISBN: 9781108729178
Category : Law
Languages : en
Pages : 0
Book 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.
Form 1041
Author: Stephen Brooks
Publisher: John Wiley & Sons
ISBN: 1119763967
Category : Business & Economics
Languages : en
Pages : 240
Book Description
Protect your clients' assets and shield their estates from increased taxation brought about by changing tax laws. This book can help you to understand the tax obligations of trusts and estates and how these obligations affect beneficiaries. It provides exercises and examples that reflect the calculation and allocation of taxable income and its presentation on the appropriate forms. In addition, you will also learn how to prepare federal Form 1041, US Income Tax Return for Estates and Trusts. Key topics covered include: How are trusts and estates taxed under the internal revenue code? What is a trust? What is a "simple trust?" What is a "complex trust?" How is the "income" of a trust or estate defined for tax purposes? What are the ordinary deductions and credits allowed? How is the "deduction for distributions" to beneficiaries determined? How are trust and estate beneficiaries taxed? What is a "grantor trust" and how is it taxed? How to prepare Form 1041.
Publisher: John Wiley & Sons
ISBN: 1119763967
Category : Business & Economics
Languages : en
Pages : 240
Book Description
Protect your clients' assets and shield their estates from increased taxation brought about by changing tax laws. This book can help you to understand the tax obligations of trusts and estates and how these obligations affect beneficiaries. It provides exercises and examples that reflect the calculation and allocation of taxable income and its presentation on the appropriate forms. In addition, you will also learn how to prepare federal Form 1041, US Income Tax Return for Estates and Trusts. Key topics covered include: How are trusts and estates taxed under the internal revenue code? What is a trust? What is a "simple trust?" What is a "complex trust?" How is the "income" of a trust or estate defined for tax purposes? What are the ordinary deductions and credits allowed? How is the "deduction for distributions" to beneficiaries determined? How are trust and estate beneficiaries taxed? What is a "grantor trust" and how is it taxed? How to prepare Form 1041.
Real Estate Investment Trusts Handbook
Author: William A. Kelley
Publisher: ALI-ABA
ISBN: 9780831807894
Category : Business & Economics
Languages : en
Pages : 254
Book Description
Publisher: ALI-ABA
ISBN: 9780831807894
Category : Business & Economics
Languages : en
Pages : 254
Book Description
Capital and Income in Trusts
Author:
Publisher:
ISBN: 9780117302617
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 107
Book Description
Publisher:
ISBN: 9780117302617
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 107
Book Description
Federal Income Taxation of Trusts and Estates
Trusts and Estates
Author:
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages :
Book Description
Includes proceedings and reports of conferences of various financial organizations.
Publisher:
ISBN:
Category : Banks and banking
Languages : en
Pages :
Book Description
Includes proceedings and reports of conferences of various financial organizations.
Federal Taxation of Trusts, Grantors, and Beneficiaries
Author: John L. Peschel
Publisher: Warren Gorham & Lamont
ISBN:
Category : Law
Languages : en
Pages : 618
Book Description
Publisher: Warren Gorham & Lamont
ISBN:
Category : Law
Languages : en
Pages : 618
Book Description
Income Taxation of Trusts and Estates
Author: Alan S. Acker
Publisher:
ISBN: 9781617469855
Category : Trusts and trustees
Languages : en
Pages :
Book Description
"... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.
Publisher:
ISBN: 9781617469855
Category : Trusts and trustees
Languages : en
Pages :
Book Description
"... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.
Investment Trusts Explained
Author: A. A. Arnaud
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 168
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 168
Book Description
Capital and Income in Trusts
Author:
Publisher:
ISBN: 9780117302617
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 107
Book Description
Publisher:
ISBN: 9780117302617
Category : Charitable uses, trusts, and foundations
Languages : en
Pages : 107
Book Description