Willens, Robert
Former Canadian citizen gets 'free' California basis step-up / by Robert Willens .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the author analyses litigation concerning which jurisdiction's tax law applied to a transaction conducted outside the United States by a foreign individual before he became a U.S. and California resident taxpayer.
IMPUESTOS
CONFLICTOS JURISDICCIONALES
NACIONALIDAD
DOMICILIO FISCAL
ESTADOS UNIDOS
JURISPRUDENCIA
Tax Notes International 1048-3306v. 101, n. 4, January 25 2021, p. 477-479
Former Canadian citizen gets 'free' California basis step-up / by Robert Willens .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the author analyses litigation concerning which jurisdiction's tax law applied to a transaction conducted outside the United States by a foreign individual before he became a U.S. and California resident taxpayer.
IMPUESTOS
CONFLICTOS JURISDICCIONALES
NACIONALIDAD
DOMICILIO FISCAL
ESTADOS UNIDOS
JURISPRUDENCIA
Tax Notes International 1048-3306v. 101, n. 4, January 25 2021, p. 477-479