Bücher der Reihe Cambridge Tax Law

"More than an introduction, this book challenges the reader to think about tax issues conceptually and holistically. Illustrated with practical examples, it will be useful to postgraduate students and junior practitioners, as well as to senior tax practitioners and academics who want to refresh their basic understanding of tax issues"--

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 will appeal to international tax practitioners, administrators, policymakers, academics, and students.