Integration of taxes on inheritances, estates and gifts into the OECD Model Tax Convention on Income and on Capital the curious case of special provisions : part 2 Jan Karol Szczepanski
By: Szczepanski, Jan
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Material type: 
ArticlePublisher: 2019Subject(s): HERENCIA | DONACIONES | IMPUESTOS | MODELO DE CONVENIO OCDE | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Bulletin for International Taxation v. 37, n. 11, November 2019, p. 598-608Summary: In Part 2 of this article, the author continues his examination of the interaction between the special provisions in the OECD Model Tax Convention on Income and on Capital, and conceptual foundations of taxes on inheritances, estates and gifts in light of the OECD Estate, Inheritance and Gift Model Convention
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/11-4 (Browse shelf) | Available | BIT/2019/11-4 |
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Resumen.
In Part 2 of this article, the author continues his examination of the interaction between the special provisions in the OECD Model Tax Convention on Income and on Capital, and conceptual foundations of taxes on inheritances, estates and gifts in light of the OECD Estate, Inheritance and Gift Model Convention
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