The Resource Inheritance and estate taxes : tax treaties, connecting factors and worldwide liability
Inheritance and estate taxes : tax treaties, connecting factors and worldwide liability
Resource Information
The item Inheritance and estate taxes : tax treaties, connecting factors and worldwide liability represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Inheritance and estate taxes : tax treaties, connecting factors and worldwide liability represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Inheritance and estate taxes : tax treaties, connecting factors and worldwide liability
- Title
- Inheritance and estate taxes : tax treaties, connecting factors and worldwide liability
- 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
- Label
- Inheritance and estate taxes : tax treaties, connecting factors and worldwide liability
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Inheritance-and-estate-taxes--tax-treaties/xwSHqGrL5aM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Inheritance-and-estate-taxes--tax-treaties/xwSHqGrL5aM/">Inheritance and estate taxes : tax treaties, connecting factors and worldwide liability</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Inheritance-and-estate-taxes--tax-treaties/xwSHqGrL5aM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Inheritance-and-estate-taxes--tax-treaties/xwSHqGrL5aM/">Inheritance and estate taxes : tax treaties, connecting factors and worldwide liability</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
