The Resource Double taxation of estates, inheritances and gifts in the EU and the Anglo-American trust

Double taxation of estates, inheritances and gifts in the EU and the Anglo-American trust

Label
Double taxation of estates, inheritances and gifts in the EU and the Anglo-American trust
Title
Double taxation of estates, inheritances and gifts in the EU and the Anglo-American trust
Creator
Subject
Summary
Problems relating to double taxation of gifts and inheritances are inevitable in a Community in which freedom of movement and establishment is taken advantage of by increasing numbers of individuals who are based in states with differing legal and tax systems. This article examines the nature of these problems and suggests some solutions
Citation source
In: European taxation. - Amsterdam. - Vol. 37 (1997),
http://library.link/vocab/creatorName
Lyons, T.J
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • inheritance tax
  • double taxation
  • trust
Label
Double taxation of estates, inheritances and gifts in the EU and the Anglo-American trust
Instantiates
Publication
Label
Double taxation of estates, inheritances and gifts in the EU and the Anglo-American trust
Publication

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