The Resource Application of the generation-skipping transfer tax in an international setting

Application of the generation-skipping transfer tax in an international setting

Label
Application of the generation-skipping transfer tax in an international setting
Title
Application of the generation-skipping transfer tax in an international setting
Creator
Subject
Summary
Critique comment on the generation-skipping transfer tax regulations proposed in Dec. 1992, focusing on the rules dealing with transfers of non-U.S. situs property by nonresident aliens. The authors conclude that the second of the two rules, dealing with transfers of non-U.S. situs property by nonresident aliens, exceeds its regulatory authority and is "inconsistent with fundamental principles of U.S. wealth transfer taxation of nonresident aliens."
Citation source
In: Tax notes international. - Arlington. - Vol. 6 (1993),
http://library.link/vocab/creatorName
  • Doernberg, R.L
  • Pennell, J.N
Language note
English
http://library.link/vocab/subjectName
  • generation skipping tax
  • non-resident
Label
Application of the generation-skipping transfer tax in an international setting
Instantiates
Publication
Label
Application of the generation-skipping transfer tax in an international setting
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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