The Resource Inheritance tax solely on the basis of nationality

Inheritance tax solely on the basis of nationality

Label
Inheritance tax solely on the basis of nationality
Title
Inheritance tax solely on the basis of nationality
Creator
Subject
Summary
A Supreme Court decision of 10 June 1992 is analysed in which it was held that the technique used for taxing on the basis of nationality (i.e. a fiction of residence) is irrelevant, the criterion for levy of the tax remains nationality
Citation source
In: European taxation. - Amsterdam. - Vol. 33 (1993),
http://library.link/vocab/creatorName
Betten, R
Language note
English
http://library.link/vocab/subjectName
  • inheritance tax
  • tax treaty
  • case law
  • emigration
Label
Inheritance tax solely on the basis of nationality
Instantiates
Publication
Label
Inheritance tax solely on the basis of nationality
Publication

Library Locations

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