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?
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
Individual Session
Reform of the taxation of foreign trusts in Australia and the US - a comparative analysis
Author(s):
Christopher J Bevan CTA
Materials from this
session:
Details
- Published By: Christopher J Bevan CTA
- Published On:27 Oct 2005
- Took place at:Dockside Function Centre, Darling Harbour
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Tags
Miscellaneous
2005
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