The Resource Inheritance and estate taxes : tax treaties, connecting factors and worldwide liability

Inheritance and estate taxes : tax treaties, connecting factors and worldwide liability

Label
Inheritance and estate taxes : tax treaties, connecting factors and worldwide liability
Title
Inheritance and estate taxes : tax treaties, connecting factors and worldwide liability
Creator
Subject
Language
eng
Summary
In this article, the author considers how tax treaties deal with the variety of connecting factors used to establish a worldwide liability in relation to inheritance and estate taxes
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 7 ; 12 p
http://library.link/vocab/creatorName
Durán Preciado, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • inheritance tax
  • tax liability
  • domicile
  • residence
  • nationality
  • citizenship
  • inheritance tax treaty
  • model tax treaty
  • tie-breaker rule
Label
Inheritance and estate taxes : tax treaties, connecting factors and worldwide liability
Instantiates
Publication
Label
Inheritance and estate taxes : tax treaties, connecting factors and worldwide liability
Publication

Library Locations

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