The Resource Protocol to the United States-Germany estate tax treaty

Protocol to the United States-Germany estate tax treaty

Label
Protocol to the United States-Germany estate tax treaty
Title
Protocol to the United States-Germany estate tax treaty
Creator
Subject
Language
eng
Summary
The entry into force on 14 December 2000 of the 1988 protocol to the 1980 estate tax treaty between the United States and Germany has been largely overshadowed by the sweeping changes to the US estate tax law made by the Economic Growth and Tax Relief Reconciliation Act of 7 June 2001 (Tax Act of 2001). This article first highlights some of the major changes made by the Tax Act of 2001 which will impact the changes introduced by the Protocol. It then provides the background of the Protocol and an analysis of its provisions
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 55 (2001),
http://library.link/vocab/creatorName
Shannon, H.A
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • inheritance tax
  • personal allowances
  • estate planning
  • residence
Label
Protocol to the United States-Germany estate tax treaty
Instantiates
Publication
Label
Protocol to the United States-Germany estate tax treaty
Publication

Library Locations

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