In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject. Coverin

"... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.

Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored ar

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