The Resource Future of inheritance and gift tax treaties

Future of inheritance and gift tax treaties

Label
Future of inheritance and gift tax treaties
Title
Future of inheritance and gift tax treaties
Creator
Subject
Language
eng
Summary
This paper first deals with the general aspects of wealth transfer taxation, grounds for taxing wealth, fiscal domicile and residence, donor and donee base, situs of assets, and gift tax. It then explores the 1982 OECD Model Estate Convention, double taxation, trends in the field of inheritance and gift tax treaties, unilateral relief as an alternative to double tax treaties, and the impact of EU law on inheritance and gift taxation
Citation source
Bound in: Tax treaty policy and development. - Wien : Linde Verlag, 2005 ; p. 517-531
http://library.link/vocab/creatorName
Berg, W. van der
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • inheritance tax treaty
  • inheritance tax
  • gift tax
  • domicile
  • residence
  • situs rule
  • EU law
Label
Future of inheritance and gift tax treaties
Instantiates
Publication
Label
Future of inheritance and gift tax treaties
Publication

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