Miscellaneous 2005

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

Source: New South Wales

Published Date: 27 Oct 2005

 

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

Author(s): Christopher J Bevan CTA

Details

  • Published By: Christopher J Bevan CTA
  • Published On:27 Oct 2005
  • Took place at:Dockside Function Centre, Darling Harbour

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