000			01357nab a2200253 c 4500
003			ES-MaIEF
005			20190507105317.0
007			ta
008			190507t2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_964120 _aSzczepanski, Jan
245			_aProposal for the coordinated system of taxation applicable to cross-border inheritances and gifts in the internal market _c Jan Karol Szczepanski
260			_c2019
500			_aResumen.
520			_aDouble or multiple taxation of cross-border inheritances and gifts constitutes a problem in the EU internal market that has been increasing annually due to growing mobility of persons and capital. This article focuses on this obstacle to the well-functioning internal market. It sets out to explore the design of a feasible and implementable legislative solution at the EU level that would eliminate international juridical double (multiple) taxation of cross-border inheritances and cross-border gifts in the internal market.
650		4	_950219 _aHERENCIA
650		4	_942899 _aDONACIONES
650		4	_947874 _aOPERACIONES INTRACOMUNITARIAS
650		4	_942842 _aDOBLE IMPOSICION
650		4	_948644 _aUNION EUROPEA
773	0		_9160193 _oOP 2141/2019/3 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, Issue 3, March 2019, p. 247-267
942			_cART
999			_c140549 _d140549