{"title":"居留权和信托","authors":"M. Brabazon","doi":"10.2139/ssrn.3483324","DOIUrl":null,"url":null,"abstract":"Analysis of the concept of residency in relation to trusts and the Australian tax settings for trust residence and the consequences of a trust, grantor or beneficiary being resident or non-resident, including consideration of particular trust-related capital gains tax issues and a critique of TD 2019/D7.","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"109 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Residency and Trusts\",\"authors\":\"M. Brabazon\",\"doi\":\"10.2139/ssrn.3483324\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Analysis of the concept of residency in relation to trusts and the Australian tax settings for trust residence and the consequences of a trust, grantor or beneficiary being resident or non-resident, including consideration of particular trust-related capital gains tax issues and a critique of TD 2019/D7.\",\"PeriodicalId\":262460,\"journal\":{\"name\":\"LSN: Public Tax Law - Non-U.S. (Topic)\",\"volume\":\"109 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-11-07\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"LSN: Public Tax Law - Non-U.S. (Topic)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3483324\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"LSN: Public Tax Law - Non-U.S. (Topic)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3483324","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Analysis of the concept of residency in relation to trusts and the Australian tax settings for trust residence and the consequences of a trust, grantor or beneficiary being resident or non-resident, including consideration of particular trust-related capital gains tax issues and a critique of TD 2019/D7.
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