This book provides an in-depth analysis of how the mobility of humans permitted by digitalization impacts direct taxation, both corporate – but more importantly individual – income taxation.

Taxation of Trusts, Foundations and Similar Arrangements in a Global Setting is an exceptional book that offers practitioners extensive global coverage of direct taxation of trusts and foundations, wealth taxes, procedural matters, philanthropy, and international tax planning. One of the most complex areas of tax practice concerns the interwoven area of trusts, foundations and similar arrangements, particularly when an international element is involved.