Takahashi, Mari
The tie-breaker rule in inheritance tax treaties the asymmetry of taxing rights by migrants electrónico / Mari Takahashi .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
There are more than 3,000 income tax treaties in the world, but fewer than 100 inheritance tax treaties. Why is the number of inheritance tax treaties so low compared to income tax treaties? This article attempts to answer this question by analysing the tie-breaker rule of inheritance tax treaties.
TRATADOS INTERNACIONALES
FISCALIDAD INTERNACIONAL
SUCESION
HERENCIA
EXTRANJEROS
Bulletin for International Taxation 0007-4624v. 75, n. 10, October 2021, p. 494-505
The tie-breaker rule in inheritance tax treaties the asymmetry of taxing rights by migrants electrónico / Mari Takahashi .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
There are more than 3,000 income tax treaties in the world, but fewer than 100 inheritance tax treaties. Why is the number of inheritance tax treaties so low compared to income tax treaties? This article attempts to answer this question by analysing the tie-breaker rule of inheritance tax treaties.
TRATADOS INTERNACIONALES
FISCALIDAD INTERNACIONAL
SUCESION
HERENCIA
EXTRANJEROS
Bulletin for International Taxation 0007-4624v. 75, n. 10, October 2021, p. 494-505