"Chapter 7 begins by framing the global tax examination by outlining the international tax order, including treaties and the interaction of national laws. In particular, it identifies the normative work of the Partnership Report and Actions 2, 6 and 15 of the BEPS project as particularly relevant to trusts. It accepts the view that tax arbitrage is harmful in treaty and non-treaty situations and that it is desirable for countries to take countermeasures. It then considers non-treaty interactions of trust-related tax claims and certain BEPS project proposals for prevention or remediation of trust-related arbitrage. The chapter concludes by proposing the development of an ordered and differentiated view of taxing claims with respect to trust-related income, the object of which is to identify and prioritise taxing claims and measures for tax-base protection in a way that is effective against trust-based arbitrage and avoids creating undue or unrelieved double taxation."