The Resource Germany-U.S. estate treaty protocol affects definition of fiscal domicile

Germany-U.S. estate treaty protocol affects definition of fiscal domicile

Label
Germany-U.S. estate treaty protocol affects definition of fiscal domicile
Title
Germany-U.S. estate treaty protocol affects definition of fiscal domicile
Creator
Subject
Language
eng
Summary
The entry into force of the 1998 protocol to the 1980 Germany-U.S. estate, inheritance, and gift tax treaty affects the definition of fiscal domicile under German law. The protocol expands unlimited German inheritance and gift tax liability to cover German citizens who do not maintain a domicile in Germany and who do not maintain a domicile abroad for more than five years. Applying the treaty expands German unlimited tax liability by presuming a dual residency
Citation source
In: Tax notes international. - Arlington. - Vol. 25 (2002),
http://library.link/vocab/creatorName
Portner, R
Language note
English
http://library.link/vocab/subjectName
  • domicile
  • tax treaty
  • inheritance tax
  • gift tax
Label
Germany-U.S. estate treaty protocol affects definition of fiscal domicile
Instantiates
Publication
Label
Germany-U.S. estate treaty protocol affects definition of fiscal domicile
Publication

Library Locations

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