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Reform of the taxation of foreign trusts in Australia and the US - a comparative analysis paper

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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?

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Christopher Bevan
Chris is a Barrister Wentworth Chambers. - Current at 06 August 2018
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This was presented at International Tax Masterclass 2005 .

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International comparative on holding companies

Author(s):  Peter MADDEN

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Reform of the taxation of foreign trusts in Australia and the US - a comparative analysis

Author(s):  Christopher J BEVAN

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Current tax treaty issues related to interpretation

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