Miscellaneous 2005

Reform of the taxation of foreign trusts in Australia and the US - a comparative analysis

Source: New South Wales

Published Date: 27 Oct 2005

 

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This paper provides an overview of the Australian taxation of foreign trusts - the transferor trust, deemed entitlement and FIF regimes, as well as an overview of the US taxation of foreign trust regimes - the US reforms since 1997. What is driving these reforms? Is Australia out-of-step with the US?

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Reform of the taxation of foreign trusts in Australia and the US - a comparative analysis

Author(s): Christopher J Bevan

Details

  • Published By: Christopher J Bevan
  • Published On:27 Oct 2005
  • Took place at:Dockside Function Centre, Darling Harbour

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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