000			01175nab a2200253 c 4500
999			_c145208 _d145208
003			ES-MaIEF
005			20211129171944.0
007			ta
008			211129t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969458 _aTakahashi, Mari
245			_aThe tie-breaker rule in inheritance tax treaties _helectrónico _bthe asymmetry of taxing rights by migrants _c Mari Takahashi
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThere 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.
650		4	_948608 _aTRATADOS INTERNACIONALES
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_948504 _aSUCESION
650		4	_950219 _aHERENCIA
650		4	_944107 _aEXTRANJEROS
773	0		_9166354 _oBIT/2021/10 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 10, October 2021, p. 494-505
942			_cRE