Darwinian evolution of the taxation of trusts: a comparative analysis
This article will undertake a comparative analysis of the evolution of trusts in Australia and the United States. While the concept of a trust is well understood in both jurisdictions, it will be shown that the way trusts have been used in a commercial and taxation law context is quite different in...
| Main Authors: | , |
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| Format: | Journal Article |
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CCH Australia Limited/Monash University
2007
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| Online Access: | http://www.buseco.monash.edu.au/blt/jat/vol10-issue2-07-pinto-karlinsky.pdf http://hdl.handle.net/20.500.11937/24835 |