The Resource Inbound estate planning for nonresident aliens

Inbound estate planning for nonresident aliens

Label
Inbound estate planning for nonresident aliens
Title
Inbound estate planning for nonresident aliens
Creator
Subject
Language
eng
Summary
This article focuses on the unique U.S. transfer tax rules that apply to individuals who are not citizens or residents of the United States, referred to as "nonresident aliens". However, before the authors delve into the U.S. taxation of non-resident aliens, they first review the rules for determining whether a non-citizen individual is indeed a non-resident alien for U.S. transfer tax purposes, or whether the individual is actually a U.S. resident
Citation source
In: Tax management international journal. - Arlington. - Vol. 44 (2015),
http://library.link/vocab/creatorName
  • Jetel, A.P
  • Fitte, L
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • estate planning
  • non-resident alien
  • residence
  • tax treaty
  • transfer tax
  • gift tax
  • inheritance tax
  • spouse
  • intangibles
  • tangible property
  • immovable property
  • partnership
  • limited liability company
  • generation skipping tax
Label
Inbound estate planning for nonresident aliens
Instantiates
Publication
Label
Inbound estate planning for nonresident aliens
Publication

Library Locations

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