The Resource Canadian-American tax issues - cross-border commentary : Cross-border death taxes : current issues and developments - Part I

Canadian-American tax issues - cross-border commentary : Cross-border death taxes : current issues and developments - Part I

Label
Canadian-American tax issues - cross-border commentary : Cross-border death taxes : current issues and developments - Part I
Title
Canadian-American tax issues - cross-border commentary : Cross-border death taxes : current issues and developments - Part I
Creator
Subject
Summary
The first two parts of this article dealt with taxation applicable to Canadians owning U.S. property at death, and reviewed, among other things, the double tax that may result from the radically different death tax rules of the two countries. The final third part examines the issues raised by these two regimes of taxation for U.S. citizens and residents owning Canadian property at death. It also explores the question of whether current treaty negotiations between the two countries will result in relief for individuals of either country with respect to the cross-border death tax situation
Citation source
In: Tax notes international. - Arlington. - Vol. 2 (1990),
http://library.link/vocab/creatorName
Boidman, N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • inheritance tax treaty
  • estate planning
Label
Canadian-American tax issues - cross-border commentary : Cross-border death taxes : current issues and developments - Part I
Instantiates
Publication
Label
Canadian-American tax issues - cross-border commentary : Cross-border death taxes : current issues and developments - Part I
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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