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Inheritance and estate taxes : tax treaties, connecting factors and worldwide liability Andrés Durán

By: Durán, Andrés .

Material type: Article

ArticlePublisher: 2018Subject(s): HERENCIA

| SUCESION

| IMPUESTOS

| FISCALIDAD INTERNACIONAL

| TRATADOS INTERNACIONALES

Online 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.

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Recursos electrónicos	IEF	IEF	BIT/2018/7-2 (Browse shelf)	Available		BIT/2018/7-2

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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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Inheritance and estate taxes : tax treaties, connecting factors and worldwide liability Andrés Durán

By: Durán, Andrés.

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By: Durán, Andrés .