The taxation of trust income : some inherent problems and comparative perspectives

The taxation of trust income is subject to inherent problems due to the nature of the trust itself which allows the separation of the legal and equitable interests and the creation of differing equitable interests in income arising from property held in trust. Problematic areas include questions as...

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Bibliographic Details
Main Author: Johnson, Patricia Anne
Language:English
Published: University of British Columbia 2010
Subjects:
Online Access:http://hdl.handle.net/2429/24433