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International Taxation of Trust Income
Principles, Planning and Design

Part of Cambridge Tax Law Series

  • Publication planned for: June 2019
  • availability: Available
  • format: Hardback
  • isbn: 9781108492256

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About the Authors
  • 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.

    • Provides the first sustained analysis of international taxation of trust income as an internationally coherent subject
    • Enables international trust taxation to be studied as a topic in its own right alongside international taxation of companies and partnerships
    • Facilitates a holistic approach to tax planning, analysis and design by practitioners, scholars and administrators
    • Proposes tax design solutions to unintended double- and non-taxation
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    Reviews & endorsements

    'This original survey of how four countries have decided to tax trusts makes an interesting comparison reflecting their different choices for dealing with the same topic. The book manages to deal with the mass of conflicting methods while at the same time keeping an eye on the policy of what the countries are trying to achieve.' John Avery Jones, Former Judge of the UK Upper Tribunal

    'This book is essential reading for anyone concerned with trust taxation in an international setting. A meticulous analysis of four countries draws out the principles and policies of general importance underlying the taxation of trust income in cross-border situations. The discussion of interactions among these countries and with tax treaties reveals a myriad of issues for taxpayers and legislators alike, leading to proposals for a wide range of practical measures to achieve greater international coherence. Its lucid analysis and clear writing style make this book a pleasure to read.' Joanna Wheeler, International Bureau of Fiscal Documentation (IBFD), The Netherlands and Universiteit van Amsterdam

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    Product details

    • Publication planned for: June 2019
    • format: Hardback
    • isbn: 9781108492256
    • length: 414 pages
    • dimensions: 235 x 156 x 24 mm
    • weight: 0.78kg
    • contains: 8 b/w illus. 10 tables
    • availability: Available
  • Table of Contents

    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.

  • Author

    Mark Brabazon, 7 Wentworth Selborne, Sydney
    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.

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