'This original survey of how four countries have decided to tax trusts makes an interesting comparison reflecting their different choices for dealing with the same topic. The book manages to deal with the mass of conflicting methods while at the same time keeping an eye on the policy of what the countries are trying to achieve.' John Avery Jones, Former Judge of the UK Upper Tribunal 'This book is essential reading for anyone concerned with trust taxation in an international setting. A meticulous analysis of four countries draws out the principles and policies of general importance underlying the taxation of trust income in cross-border situations. The discussion of interactions among these countries and with tax treaties reveals a myriad of issues for taxpayers and legislators alike, leading to proposals for a wide range of practical measures to achieve greater international coherence. Its lucid analysis and clear writing style make this book a pleasure to read.' Joanna Wheeler, International Bureau of Fiscal Documentation (IBFD), The Netherlands and Universiteit van Amsterdam 'Its strong theoretical analysis will hopefully encourage practitioners, academics and policymakers to think through proposed trust taxation changes more rigorously and coherently, and encourage further academic research. If you are a practitioner at all interested in policy, I strongly recommend you read this book.' Emma Chamberlain, Trust Quarterly Review