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Overview of Australian taxation of foreign trusts (2008)

Abstract
The intent of this article is to present an overview of a complicated area of Australian taxation law as it applies to the taxation of foreign (non-resident) trusts as well as connected settlors and beneficiaries. Many topics covered are worthy of a separate paper or, in fact, a book of their own. An attempt has been made to cover such topics, in general terms, most likely to be encountered by the non-Australian tax specialist.

Publication details
Download http://tandt.oxfordjournals.org/cgi/content/short/14/8/537
http://dx.doi.org/10.1093/tandt/ttn098
Publisher Oxford University Press
Repository HighWire Press OAI Repository (United States)
Keywords Articles
Type TEXT
Language English