subject of international tax law. It begins with the trust tax rules and international settings of four countries -- Australia …"This book presents the principles and design of international taxation of trust income and distributions as a coherent …, New Zealand, the United Kingdom and the United States -- focusing on the attribution of trust income to the grantor …

In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust … income as a globally coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US …, and their taxation of grantors/settlors, beneficiaries, trusts, and trust distributions, the book identifies a set of …