Durán, Andrés

Inheritance and estate taxes : tax treaties, connecting factors and worldwide liability / Andrés Durán .-- , 2018


Disponible únicamente en formato electrónico.
Resumen.

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.


HERENCIA
SUCESION
IMPUESTOS
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES

Bulletin for International Taxation 0007-4624 v. 72, n. 7, July 2018, p. 430-442

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