The Resource Foreign affairs - a primer on international tax and estate planning (Part 1)

Foreign affairs - a primer on international tax and estate planning (Part 1)

Label
Foreign affairs - a primer on international tax and estate planning (Part 1)
Title
Foreign affairs - a primer on international tax and estate planning (Part 1)
Creator
Subject
Language
  • eng
  • eng
Summary
This is the first in a series of articles providing a primer on international planning for domestic estate planners and tax practitioners. This first part begins by providing a broad overview of the international tax paradigm, opening with the transfer tax regime, moving on to the individual income tax regime and, finally, addressing the taxation of trusts in cross-border transactions
Citation source
In: Tax management international journal. - Arlington. - Vol. 46 (2017), no. 9 ; 20 p
http://library.link/vocab/creatorName
  • Angkatavanich, N.T
  • Fischer, E
  • Bowman, S
  • Vergara, E.A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • estate planning
  • transfer tax
  • inheritance tax
  • non-resident alien
  • gift tax
  • GST
  • individual income tax
  • trust
  • cross-border transaction
  • inheritance tax treaty
  • residence
  • substantial presence test
  • tax treaty
  • tiebreaker rule
  • foreign tax credit
  • foreign earned income exclusion
Label
Foreign affairs - a primer on international tax and estate planning (Part 1)
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2017/T/TAXMAINJ/vol.46/9_Foreign.pdf
Publication
Note
20171124

Library Locations

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