*Abstracts of Parts I and II and chapters 2 to 9 are copied from section 1.5 of the manuscript: "Part I of this book (Chapters 2–6) examines the attribution and taxation of trust-related income in the surveyed countries. It seeks to identify the international taxing principles applied by those countries and to infer a range of principles that may practicably and probably be applied by countries more generally. It also examines the potential of those settings to generate double taxation or non-taxation when combined with known or inferred tax settings of other countries addressing the same situations from a different taxing perspective. ... Part II (Chapters 7 and 8) examines the interaction of national laws in the taxation or non-taxation of trust-related income in treaty and non-treaty situations. Building on the work in Part I, it seeks to identify the ways in which unintended double taxation and non-taxation can arise, to assess existing and proposed strategies to prevent or neutralize those outcomes and to postulate principles of tax and treaty design for that purpose."