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Trading trusts by John W. Hart, Ian Masson and Murray Pashby

By: Hart, John W.
Contributor(s): Masson, Ian | Pashby, Murray.
Series: Professional Development course paper (Institute of Chartered Accountants of New Zealand). Publisher: Wellington, New Zealand Institute of Chartered Accountants of New Zealand (ICANZ) 2004Description: 58 p.ISBN: 187732437X.ISSN: 1173-9851.Subject(s): TRUSTS | TRADING TRUSTS | TAX AVOIDANCE | TAX PLANNING | TRUSTEES | DIRECTORS | BENEFICIARIES | TRUSTS
Contents:
Introduction ; Overview of trading trust basics ; Bank borrowing/security issues for trading trusts ; Cross-border tax planning issues ; What trust information are beneficiaries entitled to? ; The Law Commission's views in respect of trading trusts ; The use of corporate trustees by professional firms ; Liability issues for directors of corporate trustees ; Accounting issues ; Minor beneficiary rules - planning opportunities ; Tax avoidance issues
Summary: Provides a refresher on trading trust basics and examines developments in trust law over the previous five years. Explores any implications for trading trusts arising from developments in trust law. Looks at whether substantive issues raised in a 1999 Professional Development paper on trading trusts have since been clarified.
Item type Home library Call number Vol info Copy number Status Date due Barcode Item reserves
New Zealand
S.725 (Browse shelf) 2 Available
New Zealand
S.725 (Browse shelf) 725 1 Available CA004915
Total reserves: 0

Introduction ; Overview of trading trust basics ; Bank borrowing/security issues for trading trusts ; Cross-border tax planning issues ; What trust information are beneficiaries entitled to? ; The Law Commission's views in respect of trading trusts ; The use of corporate trustees by professional firms ; Liability issues for directors of corporate trustees ; Accounting issues ; Minor beneficiary rules - planning opportunities ; Tax avoidance issues

Provides a refresher on trading trust basics and examines developments in trust law over the previous five years. Explores any implications for trading trusts arising from developments in trust law. Looks at whether substantive issues raised in a 1999 Professional Development paper on trading trusts have since been clarified.

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