The Resource BEPS Action 2 : trusts as hybrid entities
BEPS Action 2 : trusts as hybrid entities
Resource Information
The item BEPS Action 2 : trusts as hybrid entities represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item BEPS Action 2 : trusts as hybrid entities represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article considers the application of BEPS Action 2 to trust-based hybrid mismatches. It demonstrates that the recommendations in the BEPS Action 2 Report do not address trust mismatches in a sensible and systematic way. Trust mismatches should be the subject of further work to develop rules that deal properly with issues arising from the particular characteristics of trusts and trust taxation. These include recognition of grantor/settlor taxation, trust-specific conflicts of attribution and residence, the utility or otherwise of considering deductibility in addition to non-taxation of trust income, and the reconciliation of corporate and transparent taxing paradigms. In this analysis, the domestic tax laws of Australia, USA, UK and New Zealand have been considered in particular for context and background
- Language
- eng
- Label
- BEPS Action 2 : trusts as hybrid entities
- Title
- BEPS Action 2 : trusts as hybrid entities
- Language
- eng
- Summary
- This article considers the application of BEPS Action 2 to trust-based hybrid mismatches. It demonstrates that the recommendations in the BEPS Action 2 Report do not address trust mismatches in a sensible and systematic way. Trust mismatches should be the subject of further work to develop rules that deal properly with issues arising from the particular characteristics of trusts and trust taxation. These include recognition of grantor/settlor taxation, trust-specific conflicts of attribution and residence, the utility or otherwise of considering deductibility in addition to non-taxation of trust income, and the reconciliation of corporate and transparent taxing paradigms. In this analysis, the domestic tax laws of Australia, USA, UK and New Zealand have been considered in particular for context and background
- Citation source
- In: British tax review. - London. - (2018), no. 2 ; p. 211-242
- http://library.link/vocab/creatorName
- Brabazon, M.L
- Geographic coverage
-
- International
- Pacific Islands
- European Union
- Europe
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- trust
- hybrid mismatch
- BEPS Project (OECD)
- tax arbitrage
- domestic tax law
- hybrid entity
- allocation of profits
- residence
- entity classification
- transparency
- Label
- BEPS Action 2 : trusts as hybrid entities
- Label
- BEPS Action 2 : trusts as hybrid entities
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/BEPS-Action-2--trusts-as-hybrid/NKu69pBcmf4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/BEPS-Action-2--trusts-as-hybrid/NKu69pBcmf4/">BEPS Action 2 : trusts as hybrid entities</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/BEPS-Action-2--trusts-as-hybrid/NKu69pBcmf4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/BEPS-Action-2--trusts-as-hybrid/NKu69pBcmf4/">BEPS Action 2 : trusts as hybrid entities</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
