U.S. Tax Guide for Aliens
Author :
Publisher :
Page : 52 pages
File Size : 26,13 MB
Release : 1998
Category : Aliens
ISBN :
Author :
Publisher :
Page : 52 pages
File Size : 26,13 MB
Release : 1998
Category : Aliens
ISBN :
Author : Mark Brabazon
Publisher : Cambridge University Press
Page : pages
File Size : 17,91 MB
Release : 2019-04-30
Category : Law
ISBN : 1108630200
In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US, and their taxation of grantors/settlors, beneficiaries, trusts, and trust distributions, the book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust. It also identifies international mismatches between tax settings and purely domestic design irregularities that cause anomalous double- or non-taxation, and proposes an approach to tax design that recognises the policy functions (including anti-avoidance) of particular rules, the relative priority of different tax claims, the fiscal sovereignty of each country, and the respective roles of national laws and tax treaties. Finally, the book includes consideration of BEPS reforms, including the transparent entity clause of the OECD Model Tax Treaty.
Author : United States. Department of the Treasury
Publisher :
Page : 84 pages
File Size : 28,98 MB
Release : 1979
Category : Aliens
ISBN :
Author : Alan S. Acker
Publisher :
Page : pages
File Size : 46,90 MB
Release :
Category : Trusts and trustees
ISBN : 9781617469855
"... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.
Author :
Publisher :
Page : 16 pages
File Size : 38,45 MB
Release : 1992
Category : Capital gains tax
ISBN :
Author : Charles Bruce
Publisher : Springer
Page : 410 pages
File Size : 18,30 MB
Release : 2000-03-30
Category : Business & Economics
ISBN :
Explanation and comments upon the U.S. tax and reporting rules applicable to foreign trusts. Examples of suggested courses of action for common problems are given throughout.
Author : Thomas St. G. Bissell
Publisher :
Page : pages
File Size : 23,51 MB
Release : 2005
Category : Aliens
ISBN :
Author :
Publisher :
Page : 40 pages
File Size : 24,97 MB
Release : 1995
Category : Aliens
ISBN :
Author : Boris I. Bittker
Publisher : Warren Gorham & Lamont
Page : 852 pages
File Size : 49,18 MB
Release : 1999
Category : Gifts
ISBN :
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
Author : United States
Publisher :
Page : 1146 pages
File Size : 22,91 MB
Release : 2013
Category : Law
ISBN :
"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.