Mark Brabazon SC is an Australian barrister with over thirty-five years of experience in legal practice and a member of 7 Wentworth Selborne, Sydney. He holds a Ph.D. from the University pf Sydney and B.A. and LL.M. degrees from the University of Queensland. He advises and represents taxpayers and revenue authorities and appears as counsel in tax, equity and commercial disputes at all levels. He also chairs the Council of Law Reporting for New South Wales.

• Figures; Tables; Preface; Cases; Statutes; Other authorities; Treaties; Abbreviations; Glossary; 1. Introduction; Part I. National Tax Laws: 2. The grantor; 3. The beneficiary; 4. The trust; 5. Distributions; 6. International taxation; Part II. Global Taxation: 7. The international tax order and the interaction of tax laws; 8. Treaties; 9. Conclusions and proposals – taxing the shadow; 10. Appendix: detail of beneficiary attribution and taxation 389; Bibliography; Index.

'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