The Resource A comparative study of inheritance and gift taxes in Western Europe

A comparative study of inheritance and gift taxes in Western Europe

Label
A comparative study of inheritance and gift taxes in Western Europe
Title
A comparative study of inheritance and gift taxes in Western Europe
Creator
Subject
Language
eng
Summary
This comparative study indicates how each country has determined the circumstances under which it will impose a tax on the property transferred and the size of its take. To facilitate the comparison of the basic data regarding the inheritance and gift taxes levied in each country, the same general outline has been used. After an introductory remark, the persons liable for the inheritance or gift tax are identified. This is followed by a statement of the jurisdictional basis of taxation and a discussion of how the taxable base is determined. The tax rates are then indicated, as are the unilateral and bilateral measures for the avoidance of double taxation
Citation source
In: European taxation. - Amsterdam. - Vol. 24 (1984),
http://library.link/vocab/creatorName
Kuiper, W.G.
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • inheritance tax
  • gift tax
Label
A comparative study of inheritance and gift taxes in Western Europe
Instantiates
Publication
Label
A comparative study of inheritance and gift taxes in Western Europe
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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