This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and

The new edition of this well-known reference work for the tax community provides an introduction to the application of the United States international taxation

Explanation and comments upon the U.S. tax and reporting rules applicable to foreign trusts. Examples of suggested courses of action for common problems are giv

This book is not merely a new edition, but a complete and significantly expanded rewrite. It comprises over 900 pages of expert and in-depth exposition of this