Published on 27 Oct 05
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
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?
Christopher Bevan CTA
Chris is Barrister
Wentworth Chambers. Current at 01 July 2012
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