Emphasizes how trust can turn a coercive tax state into a modern, legitimate one. This title is also available as Open Access.

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

Trust Taxation covers the taxation of UK resident and non-resident trusts explaining in detail the income tax, capital gains tax and inheritance tax treatment o

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

Your plain-English guide to administering an estate and/or trust As more and more of the population reach senior ages—including baby boomers, many of whom do