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Tree-structured complementary filter banks are developed with transfer functions that are simultaneously all-pass complementary and power complementary. Using a formulation based on unitary transforms and all-pass functions, we obtain analysis and synthesis filter banks which are related through a transposition operation, such that the cascade of analysis and synthesis filter banks achieves an all-pass function. The simplest structure is obtained using a Hadamard transform, which is shown to correspond to a binary tree structure. Tree structures can be generated for a variety of other unitary transforms as well. In addition, given a tree-structured filter bank where the number of bands is a power of two, simple methods are developed to generate complementary filter banks with an arbitrary number of channels, which retain the transpose relationship between analysis and synthesis banks, and allow for any combination of bandwidths. The structural properties of the filter banks are illustrated with design examples, and multirate applications are outlined.