Book contents
- International Taxation of Trust Income
- Cambridge Tax Law
- International Taxation of Trust Income
- Copyright page
- Dedication
- Contents
- Figures
- Tables
- Preface
- Glossary
- Abbreviations
- Table of Cases
- Statutes
- Other Authorities
- Treaties
- 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
- Appendix Detail of Beneficiary Attribution and Taxation
- Bibliography
- Index
6 - International Taxation
from Part I - National Tax Laws
Published online by Cambridge University Press: 29 April 2019
Book contents
- International Taxation of Trust Income
- Cambridge Tax Law
- International Taxation of Trust Income
- Copyright page
- Dedication
- Contents
- Figures
- Tables
- Preface
- Glossary
- Abbreviations
- Table of Cases
- Statutes
- Other Authorities
- Treaties
- 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
- Appendix Detail of Beneficiary Attribution and Taxation
- Bibliography
- Index
Summary
"Chapter 6 serves as a bridge between the Parts I and II. It identifies ways in which the interaction of national rules considered in earlier chapters can produce outcomes of double taxation or non-taxation."
- Type
- Chapter
- Information
- International Taxation of Trust IncomePrinciples, Planning and Design, pp. 126 - 142Publisher: Cambridge University PressPrint publication year: 2019