The Resource The impact of European bilateral tax treaties with respect to taxes on inheritances, estates and on gifts on family multinationals in the internal market

The impact of European bilateral tax treaties with respect to taxes on inheritances, estates and on gifts on family multinationals in the internal market

Label
The impact of European bilateral tax treaties with respect to taxes on inheritances, estates and on gifts on family multinationals in the internal market
Title
The impact of European bilateral tax treaties with respect to taxes on inheritances, estates and on gifts on family multinationals in the internal market
Creator
Subject
Language
eng
Summary
This article analyses whether and to what extent the European bilateral tax treaties with respect to taxes on estates, inheritances and on gifts follow the OECD Model standards, and how taxing rights concerning cross-border intergenerational wealth transfers are currently allocated (at least in part) in the EU internal market. In addition, the analysis considers the theoretical framework for three major elements of the Model solution and the European bilateral treaties. These elements are: the substantive scope; the personal scope; and the distributive rules. The analysis aims to highlight what has become an increasingly relevant problem, specifically the lack of protection afforded to intergenerational wealth transfers against double (multiple) taxation in the internal market, to which family multinationals are greatly exposed. In addition, this article fills a research gap in relation to taxation of cross-border wealth transfers mortis causa (in contemplation of death) and inter vivos (between the living) in light of the law of bilateral tax treaties
Citation source
In: British tax review. - London. - (2018), no. 4 ; p. 465-492
http://library.link/vocab/creatorName
Szczepański, J.K
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • inheritance tax treaty
  • gift tax
  • EU law
  • internal market
  • wealth tax
  • high net worth individual
Label
The impact of European bilateral tax treaties with respect to taxes on inheritances, estates and on gifts on family multinationals in the internal market
Instantiates
Publication
Label
The impact of European bilateral tax treaties with respect to taxes on inheritances, estates and on gifts on family multinationals in the internal market
Publication

Library Locations

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