MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02674cam a2200349 i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
20810904 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
JGU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20190916192521.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
Hardbound |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
190116s2019 enk b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2018058434 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781108492256 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Transcribing agency |
DLC |
| Description conventions |
rda |
| Modifying agency |
DLC |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
K4536.T78 |
| Item number |
B73 2019 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
343.64 |
| Edition number |
23 |
| Item number |
BR-I |
| 084 ## - OTHER CLASSIFICATION NUMBER |
|---|
| Classification number |
LAW086000 |
| Source of number |
bisacsh |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Brabazon, Mark |
| 9 (RLIN) |
63543 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
International taxation of trust income |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
UK |
| Name of publisher, distributor, etc |
Cambridge University Press |
| Date of publication, distribution, etc |
2019 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xlvi, 369p. |
| Dimensions |
24 cm. |
| 490 0# - SERIES STATEMENT |
|---|
| Series statement |
Cambridge tax law series |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references (pages 346-356) and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Introduction -- The grantor -- The beneficiary -- The trust -- Distributions -- International taxation -- The international tax order and the interaction of tax laws -- Treaties -- Conclusions and proposals : taxing the shadow. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"This book presents the principles and design of international taxation of trust income and distributions as a coherent subject of international tax law. It begins with the trust tax rules and international settings of four countries -- Australia, New Zealand, the United Kingdom and the United States -- focusing on the attribution of trust income to the grantor/settlor, the beneficiary or the trust entity, trust residence, and the taxation of trust distributions. Having identified the international taxing principles that those countries apply to trusts, it infers a range of principles and settings that may be applied by countries generally and examines how the interaction of those settings may lead to double- or non-taxation overall. Consideration is given to conflicts of attribution, hybridity and fiscally homeless trusts. The book examines the interaction of tax laws in non-treaty and treaty situations and puts these interactions in context as part of the broader international tax order and recommendations of the OECD/G20 BEPS project. It proposes an approach to tax design based on an ordered overview of different taxing claims and the interests which they represent, respect for the fiscal sovereignty of countries concerned, and recognition of the differing roles of national laws and tax treaties"-- |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Trusts and trustees |
| General subdivision |
Taxation |
| -- |
Law and legislation. |
| 9 (RLIN) |
63544 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Income tax |
| General subdivision |
Law and legislation. |
| 9 (RLIN) |
63545 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
LAW / Taxation. |
| Source of heading or term |
bisacsh |
| 9 (RLIN) |
54687 |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
orignew |
| d |
1 |
| e |
ecip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Print |
