Inheritance and estate taxes : tax treaties, connecting factors and worldwide liability Andrés Durán
By: Durán, Andrés.
Material type: ArticlePublisher: 2018Subject(s): HERENCIA | SUCESION | IMPUESTOS | FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALESOnline resources: Click here to access online In: Bulletin for International Taxation v. 72, n. 7, July 2018, p. 430-442Summary: 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.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2018/7-2 (Browse shelf) | Available | BIT/2018/7-2 |
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.
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