• Explains jurisdictions both familiar and unfamiliar with the concept of trust and also deals with the associated taxation issues, particularly those of an international nature.
• Explains how to deal with the enormous divergencies in the approaches of different countries to this subject.
• Direct links to Tax News Service highlighting recent developments relevant to a chapter, alerting our users on coming changes while the chapter is being updated.
• Frequent updates.
• E-mail notification as soon as new changes are available.

• Common law and civil law jurisdictions
• All taxes relevant to trusts.
  Each country chapter is arranged in accordance with the following main division of headings:
  • Introduction
  • Gift and inheritance taxation
  • The taxation of capital gains
  • The taxation of recurrent income
  • Net wealth/worth taxation
  • Other taxes
  • Anti-avoidance rules
  • Treaties
  • Administration
• International issues. The analysis of each tax deals with the international aspects of trust taxation and each country chapter deals specifically with the application of treaties to trusts

Recently added: Argentina, Australia, Italy and Norway

Recently updated: Germany, India, Ireland, Japan, South Africa, Sweden and United States

Argentina, Australia, Canada, France, Germany, India, Ireland, Italy, Japan, New Zealand, Norway, South Africa, Sweden, Switzerland, United Kingdom, United States