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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.
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.
Author: Nicolas Malumian Publisher: Oxford University Press ISBN: 0199748497 Category : Law Languages : en Pages : 432
Book Description
The growing interest in investment in Latin America - particularly in commodities production and real estate development - has increased the use of trusts as investment vehicles throughout Latin America. Written for the English-speaking practitioner, the book covers Argentina, Belize, Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, México, Panamá, Paraguay, Perú, Uruguay and Venezuela and provides a practical, clear, and thorough explanation of trusts as legal vehicles for investment in Latin American countries. Trusts in Latin America provides a comprehensive, comparative review of statutes, case law, and examples of trusts in Latin America, and also highlights differences between these countries and common-law systems.
Author: Paolo Panico Publisher: Oxford University Press, USA ISBN: 9780198754220 Category : Law Languages : en Pages : 0
Book Description
The settlor : reserved powers and private trust companies -- Beneficial interests : protection, forfeiture, and trust termination -- Disclosure of information to the eneficiaries and letters of wishes -- Trustees' dispositive powers and discretionary trusts -- The rule in Hastings-Bass, mistake, and rectification -- Trustee exemption clauses -- Trustee liability to third parties -- Trustees' remuneration, expenses, and indemnity -- Directed trusts and delegated trusts -- Protectors -- Firewall legislation -- Asset protection trusts -- Non-charitable purpose trusts -- Trusts without equity -- Quistclose trusts
Author: David J. Hayton Publisher: Jordan Publishing (GB) ISBN: 9781846612725 Category : Conflict of laws Languages : en Pages : 0
Book Description
The International Trust presents an in-depth analysis of a range of highly topical issues of great significance in the area of international trust law. Under the editorship of a leading trust law specialist, a team of eminent contributors have applied their expertise to addressing a range of subjects at the cutting edge of thinking in this area. Part I of the book contains the indispensable conflict of laws chapters, each now extensively updated by its original author. Part II covers a wide variety of issues crucial to trust advisers, each updated to take in the latest developments in areas including trusts and finance law, money laundering and trusts, protectors and purpose trusts. Part III contains chapters on Italy and China - jurisdictions in which recent trust law developments have generated considerable international interest. Part IV contains Professor Donovan Waters' notable chapter on the future of the trust fully updated by the author.
Author: Lusina Ho Publisher: Cambridge University Press ISBN: 110724479X Category : Law Languages : en Pages : 321
Book Description
The reception of the trust in civil law jurisdictions has generated considerable conceptual debate internationally and in East Asia. In Trust Law in Asian Civil Law Jurisdictions, the authors: • Provide a detailed comparative examination of trust laws in Asian civil law jurisdictions from both operational and theoretical perspectives • Discuss the reception of the trust laws in Japan, South Korea, Taiwan and China and the challenges facing them • Engage in in-depth comparative inquiries as to how these Asian legal systems resolve questions pertaining to the trust • Evaluate the distinctive features of Asian trusts and how they are moulded to suit the civilian legal frameworks within which they are situated. The analysis intersects with the Trento trust project in Europe, but also differs from it by providing valuable perspectives of the 'Asian' approaches to trust researchers in Asia and the Anglophone world at large.
Author: Richard C. Nolan Publisher: Cambridge University Press ISBN: 1107170494 Category : Business & Economics Languages : en Pages : 609
Book Description
New essays by leading figures from the judiciary, practicing lawyers and academics illuminating the worlds of trusts and wealth management.
Author: John Ahern Publisher: BRILL ISBN: 9004171932 Category : Law Languages : en Pages : 521
Book Description
The Rome II Regulation on the Law Applicable to Non-Contractual Obligations introduces a single choice-of-law regime for tort and other non-contractual obligations. The Regulation has huge implications for international litigation relating to traffic accidents, product liability, environmental damage and infringement of intellectual property rights, for example. This book contains analysis of the Regulation by 15 experts from Europe and North America. It examines the core concepts and assesses the likely impact of the Regulation on claims for tort and unjust enrichment. It is an indispensable guide to the Regulation for legal practitioners, academics and students.
Author: John Glasson Publisher: Wiley ISBN: 9780471936596 Category : Law Languages : en Pages : 966
Book Description
A comprehensive, up-to-date material source offering comparison and analysis of trust laws concerned with major jurisdictions across the globe. Contains a digest of trust laws for each of the jurisdictions; considers special issues of related interest to the international trust practitioner and features the complete text of the trust statutes of jurisdictions.
Author: Mark Brabazon
Author: Mark Brabazon
Author: Nicolas Malumian
Author: Paolo Panico
Author: David J. Hayton
Author: Lionel Smith
Author: Lusina Ho
Author: Richard C. Nolan
Author: Paul Matthews
Author: John Ahern
Author: John Glasson