It gives us great pleasure to present the 3rd Edition of Vol. VII of the Chamber’s International Tax Journal. This is the 7th year of publication of this Journal which brings to you the very latest developments in international taxation. Within a relatively short time of seven years, this Journal has created an enviable niche for itself by being well accepted by the professional fraternity and industry. The 2nd Edition of Volume VII (Dec. 2023) was dedicated to the complex and contemporary theme of Succession Planning covering different structures such as Wills, Trusts (domestic and cross-border), Gifts, Family Settlement and LLP/Firm legal and regulatory aspects under Indian Tax law, SEBI and FEMA. It also succinctly explained the Hague Trust Convention which established a harmonized framework for determining the applicable law to international trusts and governs their cross-border recognition and cooperation. Finally, the U.S. Estate and Gift Tax Rules and the .......