"... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.

This up-to-date analysis of current changes in government and charity relationships across five countries provides a cross-cultural analysis and global view of charity law. The balanced assessment of charity law reviews, legislation, and jurisdictional differences gives readers a comprehensive understanding of the tensions at work and considers overarching issues arising from charity law and social policy and helps readers understand the larger framework of charity law.