Darwinian evolution of the taxation of trusts: a comparative analysis

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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...

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Bibliographic Details
Main Authors:	Pinto, Dale, Karlinsky, Stewart
Format:	Journal Article
Published:	CCH Australia Limited/Monash University 2007
Online Access:	http://www.buseco.monash.edu.au/blt/jat/vol10-issue2-07-pinto-karlinsky.pdf http://hdl.handle.net/20.500.11937/24835

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