The tie-breaker rule in inheritance tax treaties electrónico the asymmetry of taxing rights by migrants Mari Takahashi
By: Takahashi, Mari
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Material type: 
ArticlePublisher: 2021Subject(s): TRATADOS INTERNACIONALES | FISCALIDAD INTERNACIONAL | SUCESION | HERENCIA | EXTRANJEROS
In:
Bulletin for International Taxation v. 75, n. 10, October 2021, p. 494-505Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/10-5 (Browse shelf) | Available | BIT/2021/10-5 |
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.
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