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Understanding Commercial & Company Law

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Understanding Commercial & Company Law

Taxation of Trusts

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Author Name: Vicki Ammundsen
ISBN 10: 9781775471776
ISBN 13: 9781775471776

Format: Paperback, 592 pages Publisher: Wolters Kluwer CCH New Zealand Ltd Published: September 2016 Jurisdiction: New Zealand CONDITION: EXCELLENT LIKE NEW Description The taxation of trusts is a dynamic and ever-changing landscape. An essential guide for any trust practitioner or trustee, this book provides a comprehensive overview of how the tax laws apply to settlors, trustees and beneficiaries. The third edition of Taxation of Trusts has been updated to incorporate recent charity and trust case law, the application of FATCA to trusts, and new tax legislation, including the bright-line test and trust-related amendments to the Income Tax Act 2007. The text includes more practical examples, summaries of recent tax and charity cases, and revised commentary. Topics covered include: • trustee income and distributions • trustees’ liability for tax • beneficiary income and distributions • tax avoidance • classification of trusts for tax purposes • trust migration • trading trusts • foreign trusts • qualifying and look-through companies • life leases and debt forgiveness • imputation and RWT credits • associated persons • variation and resettlement • charitable trusts.

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Description

Format: Paperback, 592 pages Publisher: Wolters Kluwer CCH New Zealand Ltd Published: September 2016 Jurisdiction: New Zealand CONDITION: EXCELLENT LIKE NEW Description The taxation of trusts is a dynamic and ever-changing landscape. An essential guide for any trust practitioner or trustee, this book provides a comprehensive overview of how the tax laws apply to settlors, trustees and beneficiaries. The third edition of Taxation of Trusts has been updated to incorporate recent charity and trust case law, the application of FATCA to trusts, and new tax legislation, including the bright-line test and trust-related amendments to the Income Tax Act 2007. The text includes more practical examples, summaries of recent tax and charity cases, and revised commentary. Topics covered include:                   • trustee income and distributions • trustees’ liability for tax • beneficiary income and distributions • tax avoidance • classification of trusts for tax purposes • trust migration • trading trusts • foreign trusts • qualifying and look-through companies • life leases and debt forgiveness • imputation and RWT credits • associated persons • variation and resettlement • charitable trusts.

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