Unlock expert insights into the international taxation of trust income. This seminal work establishes globally coherent principles for cross-border tax planning and design. Delve into key jurisdictions, analyze grantor, beneficiary, and distribution taxation, and identify anomalies leading to double or non-taxation. The book proposes a framework for tax design, considering policy functions, fiscal sovereignty, and BEPS reforms, including the OECD Model Tax Treaty. An indispensable resource for Indian tax professionals, lawyers, wealth managers, and international business planners seeking to navigate complex global tax landscapes.