The Resource Anteile an Kapital- und Personengesellschaften im nationalen und internationalen Erbschafts- und Schenkungssteuerrecht

Anteile an Kapital- und Personengesellschaften im nationalen und internationalen Erbschafts- und Schenkungssteuerrecht

Label
Anteile an Kapital- und Personengesellschaften im nationalen und internationalen Erbschafts- und Schenkungssteuerrecht
Title
Anteile an Kapital- und Personengesellschaften im nationalen und internationalen Erbschafts- und Schenkungssteuerrecht
Title variation
Shares of companies and partnerships in domestic and international inheritance and gift tax law
Creator
Subject
Language
  • ger
  • eng
Summary
Increasingly, shares of companies and partnerships are also being transformed internationally by means of gifts or inheritances. In this connection serious problems arise about how these shares are to be treated for the purpose of inheritance and gift tax law. First of all, there is the question of what national laws provide for and which opportunities are available to reduce the tax burden, if there is the threat of double taxation. Further, there is the question of what double taxation treaties provide for. A study of all these questions
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 13 (2003),
http://library.link/vocab/creatorName
Taucher, O
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • shares
  • gift tax
  • inheritance tax
  • double taxation
Label
Anteile an Kapital- und Personengesellschaften im nationalen und internationalen Erbschafts- und Schenkungssteuerrecht
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2003/R-S/SWI/9_408-421.zip
Publication
Note
20030919

Library Locations

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