信託之運用，隨者海牙信託公約之制訂，已由普通法系國家逐漸擴及到大陸法系國家；信託法律衝突之法律適用，在國際間亦逐漸形成若干共同法律價值，足供執法者參照運用。然而，國際信託所生法律爭議，首先面臨者即為國際裁判管轄之處理，國際信託爭議如何決定裁判管轄權之歸屬？受訴法院應依何標準確定管轄基礎之有無？信託當事人能否自行約定管轄法院？均是國際信託領域與國際信託實務上十分重要之議題。本文首先說明國際信託可能產生之法律爭議類型，繼之闡釋國際信託爭議之管轄基礎，接而由比較法觀點，析述國際間有關國際信託裁判管轄之相關規範，最後則歸納論述我國（或各國）立法或司法實務採行與因應之道。

With the promulgation of Hague Trust Convention, the institution of trust has been introduced from common law world to the civil law countries. As far as the law applicable to international trust is concerned, the conflicts rule based on party autonomy adopted by the Hague Trust Convention, which is also prevailing in common law world, has received broad recognition in international conventions, domestic legislations, academic publications, and judicial adjudications. Yet, jurisdictional issues with regard to transnational trust are as important as the applicable law disputes. This article, therefore, examines the international jurisdiction to adjudicate of transnational trust by means of comparative jurisprudence analysis.Following a brief introduction of the topic in Part I, Part II explains the meaning and content of transnational trust. In Part III, the author illustrates the conflict of laws issues a court may encounter when dealing with a transnational trust dispute. Part IV then intensively discusses the common value or principle on which courts shall focus when facing an international jurisdictional issue. While in Part V, a broad introduction of case laws, domestic legislations, and European Regulations regarding transnational trust is demonstrated to better understanding the pragmatic field of this topic. Suggestions especially for Taiwanese legislative and judicial branches are proposed in Part VI along with Conclusion of this Article.