International Taxation of Trust Income

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Publisher : Cambridge University Press
ISBN 13 : 9781108729178
Total Pages : 0 pages
Book Rating : 4.7/5 (291 download)

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Book Synopsis International Taxation of Trust Income by : Mark Brabazon

Download or read book International Taxation of Trust Income written by Mark Brabazon and published by Cambridge University Press. This book was released on 2022-06-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Non-Resident & Offshore Tax Planning 2014/2015

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Author :
Publisher : CreateSpace
ISBN 13 : 9781497381568
Total Pages : 308 pages
Book Rating : 4.3/5 (815 download)

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Book Synopsis Non-Resident & Offshore Tax Planning 2014/2015 by : Lee Hadnum

Download or read book Non-Resident & Offshore Tax Planning 2014/2015 written by Lee Hadnum and published by CreateSpace. This book was released on 2014 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: "An authoritative review of the topic" - The Times "A useful read" - Guardian Unlimited "A helpful guide to non-resident and offshore tax matters" - The Telegraph New March 2014 Edition - fully updated for the latest 2014/2015 changes including: The proposed changes to the CGT regime for non residents from April 2015 Latest changes to the statutory residence test for 2014 Recent decisions on residence Changes to Inheritance tax for non doms Changes announced in the March 2014 Budget Leaving the UK and becoming non UK resident offers many tax planning benefits. Non UK domiciliaries can also structure their affairs to avoid UK tax. This tax book is essential reading for: Anyone considering moving abroad to avoid income tax or CGT Anyone planning to work overseas Anyone returning to the UK after a period of non-residence Non UK domiciliaires planning to live in the UK tax efficiently What is Included in this book? Subjects covered include: Full and comprehensive explanation of how to establish non-domicile and non-residence. March 2014 Budget changes. How becoming non-resident could save you a fortune in tax. How the statutory residence test applies from April 2013. Detailed analysis of relevant cases on non residence. Exactly how to make a distinct break with UK to avoid UK residence. How to take advantage of loopholes in the Statutory Residence provisions. How HMRC keeps a track on UK visits with new technology. Whether you should or shouldn't be claiming the personal allowance after you leave the UK. How to make capital & income distributions from offshore trusts tax efficiently. Exactly how to establish company residence overseas. Detailed explanations of how to avoid UK tax on your income from rents, dividends, pensions and employment. How you could completely escape capital gains tax both in the UK and abroad. Pitfalls to negotiate when avoiding UK capital gains tax. How to protect property investments from the taxman. Tax implications of selling your UK home after you leave the UK. The latest non-dom tax changes for 2013. How to lose a UK domicile and how to retain an overseas domicile. How to avoid inheritance tax by losing your UK domicile. How to use your spouse to slash your tax bill. How the changes to the remittance basis will affect non UK domiciliaries AND the opportunities you still have to reduce UK taxes. How the £30,000 and £50,000 annual tax charge for non UK domiciliaries works. How to remit income and capital gains free of UK tax. How the new CGT regime for non-residents from April 2014 may apply. What you need to know about the new Business Investment Exemption. How foreign nationals can escape UK taxes altogether. Dedicated areas of advice for investors in overseas property. Changes to the treatment of loans for non-doms. How you could claim tax free lump sums whilst working abroad. How Double Tax Relief works and how to make the most of it. How to avoid tax everywhere by becoming a "Tax Nomad". Tax advantages and disadvantages of offshore trusts and companies. Detailed analysis of the 2013 changes to the tax treatment of offshore companies. A detailed look at when you can and can't use offshore companies and trusts to reduce UK taxes. How overseas investors should invest in UK property. How non UK domiciliaries can use excluded property trusts tax efficiently in 2014/2015. How to save tax with double tax treaties. and much more...

The Offshore Advantage

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Publisher :
ISBN 13 :
Total Pages : 280 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis The Offshore Advantage by : Terry Neal

Download or read book The Offshore Advantage written by Terry Neal and published by . This book was released on 1998 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: An explanation of how and why people go offshore.

Taxation of Foreign Investment in U.S. Real Estate

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Publisher :
ISBN 13 :
Total Pages : 84 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Taxation of Foreign Investment in U.S. Real Estate by : United States. Department of the Treasury

Download or read book Taxation of Foreign Investment in U.S. Real Estate written by United States. Department of the Treasury and published by . This book was released on 1979 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Winning the Tax Wars

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9041194614
Total Pages : 229 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Winning the Tax Wars by : Brigitte Alepin

Download or read book Winning the Tax Wars written by Brigitte Alepin and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by tax competition. Fortunately, a determined move toward international cooperation among tax authorities is gathering its forces to do battle. This invaluable book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of pro ts have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states and groups of states have joined efforts in creating a new international tax system designed to restore fairness and stability in the levying of taxes worldwide. Stemming from a 2016 conference initiated by the Canadian non-pro t organization TaxCOOP, convened by the World Bank and bringing together well-known taxation experts from prominent international organizations, the book presents outstanding contributions highlighting the impacts of tax competition and viable solutions. Among the issues and topics covered are the following: – electronic commerce and electronic money; – transfer pricing; – derivatives and hedge funds; – protecting tax whistle-blowers; – offshore tax investigations; – possibility of an international tax court; – impact of tax competition on developing countries; – carbon pricing; – tobacco taxation; and – effective taxation of the ultra-wealthy and their nancial capital. The chapters include details of country experiences and results, in some cases analyzed by key protagonists themselves. Collectively, the contributions take a giant step toward reinforcing the power of sovereign states in sectors such as the environment, education, and health. As an authoritative guide to increasing the level of transparency and accountability of private and public economic actors and restoring citizens’ trust in the fairness of our global governance systems, this peerless volume will be warmly welcomed by tax lawyers, taxation authorities, and interested academics worldwide.

Trust Taxation

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Publisher :
ISBN 13 : 9780414043350
Total Pages : 1679 pages
Book Rating : 4.0/5 (433 download)

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Book Synopsis Trust Taxation by : Emma Chamberlain

Download or read book Trust Taxation written by Emma Chamberlain and published by . This book was released on 2011 with total page 1679 pages. Available in PDF, EPUB and Kindle. Book excerpt: Trust Taxation covers the taxation of UK resident and non-resident trusts explaining in detail the income tax, capital gains tax and inheritance tax treatment of the various different types of trusts. The book covers the tax consequences of creating and ending a trust, as well as the tax issues to consider during the lifetime of each type of trust and on distributions to beneficiaries. Part 1 contains an overview of trust law including recent case law on Hastings Bass, the categorisation of foreign entities, the new domicile and residence proposals and case law on residence and domicile generally. It also summaries the tax rules for foreign domiciliaries. Parts 2 to 4 explain the relevant legislation in detail as it relates to trusts, including discussion of entrepreneurs' relief, rollover relief, reservation of benefit, excluded property and relevant property trusts. Part 5 deals with special situations, including the family home, chattels, employee benefit trusts, pilot trusts, bare trusts, disabled trusts, will drafting, variations, business property relief and agricultural property relief, divorce and trusts.

Offshore Financial Law

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Author :
Publisher : OUP Oxford
ISBN 13 : 9780199693450
Total Pages : 0 pages
Book Rating : 4.6/5 (934 download)

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Book Synopsis Offshore Financial Law by : Rose-Marie Antoine

Download or read book Offshore Financial Law written by Rose-Marie Antoine and published by OUP Oxford. This book was released on 2013-03-28 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new edition of the leading comparative work on offshore financial law provides a fresh look at the current legal landscape in this sector offering guidance on complex legal issues and context for matters of practice.

UCITS and Taxation

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9041128395
Total Pages : 578 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis UCITS and Taxation by : Raymond Adema

Download or read book UCITS and Taxation written by Raymond Adema and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the taxation of Undertakings for the Collective Investment in Transferable Securities (UCITS) in Austria, Germany, the Netherlands, and the United Kingdom. It analyses the tax consequences of the cross-border trade in units of UCITS for unitholders residing in the countries examined. It also features recommendations to remove the tax advantages and disadvantages that occur in cross-border trading.

Trusts in Prime Jurisdictions

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Publisher :
ISBN 13 : 9781911078081
Total Pages : 0 pages
Book Rating : 4.0/5 (78 download)

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Book Synopsis Trusts in Prime Jurisdictions by : Alon Kaplan

Download or read book Trusts in Prime Jurisdictions written by Alon Kaplan and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fourth edition features fully updated chapters plus new chapters on Jersey foundations, Quebec, Hong Kong, Singapore, Israel, what it means to be a fiduciary, Islamic (waqf) trusts, and trusts in relation to divorce, among others. The new edition, produced in association with STEP.

The Financial Services Sourcebook

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Author :
Publisher : Routledge
ISBN 13 : 1317571282
Total Pages : 351 pages
Book Rating : 4.3/5 (175 download)

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Book Synopsis The Financial Services Sourcebook by : Robert Cunnew

Download or read book The Financial Services Sourcebook written by Robert Cunnew and published by Routledge. This book was released on 2017-09-29 with total page 351 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a first port of call for those seeking information sources in a sector that has undergone tremendous change in recent years. Includes information on banks and building societies, insurance companies, investment funds and pension funds. Highlights essential reference works, consumer information, career guides, technical reports, official publications, market and company research, product information and electronic resources. Identifies the most appropriate sources and provides assistance in choosing between competing items and provides an overview of significant international sources

Simon's Taxes

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (19 download)

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Book Synopsis Simon's Taxes by : John Allsebrook Simon Simon (1st viscount)

Download or read book Simon's Taxes written by John Allsebrook Simon Simon (1st viscount) and published by . This book was released on 1983 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Private Trust Companies

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Publisher :
ISBN 13 : 9781787423145
Total Pages : 357 pages
Book Rating : 4.4/5 (231 download)

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Book Synopsis Private Trust Companies by : Todd Mayo

Download or read book Private Trust Companies written by Todd Mayo and published by . This book was released on 2020-08-12 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook is a comprehensive resource for lawyers, accountants, family office executives and any others who advise ultra-wealthy families on private trust companies. Featuring chapters written by leading practitioners, it fully explores the legal, regulatory and practical dimensions of forming and operating a private trust company.

Asset Protection Strategies

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Publisher : American Bar Association
ISBN 13 : 9781590314760
Total Pages : 622 pages
Book Rating : 4.3/5 (147 download)

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Book Synopsis Asset Protection Strategies by : Alexander A. Bove (Jr.)

Download or read book Asset Protection Strategies written by Alexander A. Bove (Jr.) and published by American Bar Association. This book was released on 2005 with total page 622 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Handbook of Alternative Assets

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Publisher : John Wiley & Sons
ISBN 13 : 9780470089224
Total Pages : 720 pages
Book Rating : 4.0/5 (892 download)

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Book Synopsis Handbook of Alternative Assets by : Mark J. P. Anson

Download or read book Handbook of Alternative Assets written by Mark J. P. Anson and published by John Wiley & Sons. This book was released on 2008-04-15 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the first edition of the Handbook of Alternative Assets was published, significant events-from the popping of the technology bubble and massive accounting scandals to recessions and bear markets-have shifted the financial landscape. These changes have provided author Mark J. P. Anson with an excellent opportunity to examine alternative assets during a different part of the economic cycle than previously observed in the first edition. Fully revised and updated to reflect today's financial realities, the Handbook of Alternative Assets, Second Edition covers the five major classes of alternative assets-hedge funds, commodity and managed futures, private equity, credit derivatives, and corporate governance-and outlines the strategies you can use to efficiently incorporate these assets into any portfolio. Throughout the book, new chapters have been added, different data sources accessed, and new conclusions reached. Designed as both an introduction to the world of alternative assets and as a reference for the active investor, the Handbook of Alternative Assets, Second Edition will help you match alternative assets with your various investment goals.

Moffat's Trusts Law

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Publisher : Cambridge University Press
ISBN 13 : 1316381331
Total Pages : 1181 pages
Book Rating : 4.3/5 (163 download)

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Book Synopsis Moffat's Trusts Law by : Jonathan Garton

Download or read book Moffat's Trusts Law written by Jonathan Garton and published by Cambridge University Press. This book was released on 2015-08-13 with total page 1181 pages. Available in PDF, EPUB and Kindle. Book excerpt: This latest edition of Moffat's Trusts Law has been fully revised and updated to cover recent statutory developments and explores the impact of a wealth of new cases including the Supreme Court decisions in Pitt v. Holt (2013), FHR European Ventures v. Cedar Capital Partners (2014) and Williams v. Central Bank of Nigeria (2014). It has been restructured to incorporate a new chapter on the internationalisation of the trust which provides an understanding of the new directions being taken in the areas of trust law and equitable remedies. Supplementary material includes an online chapter on occupational pension schemes. With suggestions for further reading guiding the student to contemporary debates, this leading textbook retains its hallmark combination of a contextualized approach and a commercial focus, and remains the serious student's textbook of choice.

Australian Master Superannuation Guide 2010/11

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Publisher : CCH Australia Limited
ISBN 13 : 1921593946
Total Pages : 1329 pages
Book Rating : 4.9/5 (215 download)

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Book Synopsis Australian Master Superannuation Guide 2010/11 by : James Leow

Download or read book Australian Master Superannuation Guide 2010/11 written by James Leow and published by CCH Australia Limited. This book was released on 2010 with total page 1329 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers all aspects of superannuation fund management, operations and administration.

Taxation of Offshore Trusts and Funds

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Author :
Publisher : LexisNexis
ISBN 13 : 9780754520429
Total Pages : 246 pages
Book Rating : 4.5/5 (24 download)

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Book Synopsis Taxation of Offshore Trusts and Funds by : John Wood

Download or read book Taxation of Offshore Trusts and Funds written by John Wood and published by LexisNexis. This book was released on 2002 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dealing with the taxation aspects of offshore trusts and funds from a UK perspective, this popular title has now gone into its fourth edition and has been thoroughly updated throughout. Including new sections on the impact of various aspects of capital gains tax, new Inland Revenue approaches, taxation treatment of derivatives and EU issues and combining basic information with debate on recent changes and potential problems, this title aims to be a guide for both the experienced practitioner and people new to the field.LexisNexis UK and CIMA Publishing are offering CIMA members a discount on this product. Please go to www lexisnexis.co.uk/cimapublishing to see if you qualify and to order.