AU2.6.4 Taxation Of Foreign Trusts

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Commentary

Australia

Under subsection 95(2) of the Income Tax Assessment Act 1936, a trust will be an Australian tax resident if:

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•�� a trustee of the trust estate was a tax resident of Australia at any time during the year

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IR1.3.3 Other taxes in Ireland

US2.3.4 Sale of property by a non-resident alien

IR2.9.4 Tax Implications of Liquidating / Winding up a company

FR2.4.1 Taxation of French resident landlords

FR1.2 Residence

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AU2.6.4 Taxation of foreign trusts

Australia

IR1.3.3 Other taxes in Ireland

US2.3.4 Sale of property by a non-resident alien

IR2.9.4 Tax Implications of Liquidating / Winding up a company

FR2.4.1 Taxation of French resident landlords

FR1.2 Residence

UK2.8.2 UK tax issues on the incorporation of a business

IS2.5.2 Types of marriage

UK1.5.3 UK stamp taxes rates

IS2.5.5 Tax application and ramifications of marriage and divorce

IS2.7.1 Registration

SG1.5.1 Income tax

FR2.7.1 French matrimonial regimes

IS2.2 Taxation of rental income in Israel

UK1.4.1 UK taxation of non-residents: income tax

AU3.4.1 Excepted person

SW1.3.4 Inheritance tax

SW1.3.3 Wealth tax

SG2.6.2 Prescribed locally administered trusts

CA1.3.4 Inheritance tax

SG2.6.4 Foreign trusts

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AU2.6.4 Taxation of foreign trusts

Australia

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