Taxation of cross-border inheritances and donations
Author : Vasileios Dafnomilis
Publisher :
Page : 309 pages
File Size : 38,21 MB
Release : 2021
Category :
ISBN : 9789013163322
Proposal for the Coordinated System of Taxation Applicable to Cross-border Inheritances and Gifts in the Internal Market
Author : J.K. Szczepański
Publisher :
Page : pages
File Size : 47,47 MB
Release : 2019
Category :
ISBN :
Book Description
Double 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.
A Treatise on the Law of Inheritance Taxation
Author : Lafayette Blanchard Gleason
Publisher :
Page : 908 pages
File Size : 31,1 MB
Release : 1917
Category : Gifts
ISBN :
Book Description
Model Double Taxation Convention on Estates and Inheritances and on Gifts
Author : OECD
Publisher : OECD Publishing
Page : 151 pages
File Size : 50,48 MB
Release : 1983-05-30
Category :
ISBN : 9264177272
Book Description
English edition of the text of the OECD model convention on estates and inheritances and on gifts, including commentaries.
The Impact of European Bilateral Tax Treaties with Respect to Taxes on Inheritances, Estates and on Gifts on Family Multinationals in the Internal Market
Author : J.K. Szczepański
Publisher :
Page : pages
File Size : 38,82 MB
Release : 2018
Category :
ISBN :
Book Description
This article analyses whether and to what extent the European bilateral tax treaties with respect to taxes on estates, inheritances and on gifts follow the OECD Model standards, and how taxing rights concerning cross-border intergenerational wealth transfers are currently allocated (at least in part) in the EU internal market. In addition, the analysis considers the theoretical framework for three major elements of the Model solution and the European bilateral treaties. These elements are: the substantive scope; the personal scope; and the distributive rules. The analysis aims to highlight what has become an increasingly relevant problem, specifically the lack of protection afforded to intergenerational wealth transfers against double (multiple) taxation in the internal market, to which family multinationals are greatly exposed. In addition, this article fills a research gap in relation to taxation of cross-border wealth transfers mortis causa (in contemplation of death) and inter vivos (between the living) in light of the law of bilateral tax treaties.
Ways to Tackle Inheritance Cross-border Tax Obstacles Facing Individuals Within the EU : Report of Expert Group
Author :
Publisher :
Page : 25 pages
File Size : 19,78 MB
Release : 2015
Category :
ISBN : 9789279536618
Book Description
This report deals with the double taxation on inheritance which arises because of the variety of ways in which tax on inheritance may be imposed in different Member States. In particular, the identity of the taxpayer and the nature of the assets in the estate vary according to national law. The number of double tax conventions between Member States giving relief for double inheritance taxation is a small fraction of the number needed to resolve the problem. Unilateral relief for double taxation is frequently inadequate and sometimes does not exist at all. Relief for tax may be unavailable in cross-border situations by virtue of incompatible administrative rules or as a matter of law. The expert group recommends a solution which identifies one taxing system with one succession. This follows a comparable approach taken in relation to social security. The means of identifying the tax system may be based on habitual residence, which is a concept previously used in EU law. This approach does not infringe Member States? or regions? power to determine the nature of the tax system they impose. It does, however, remove from individuals the burden of double or multiple taxation and the spectre of expropriation.
Tax
Author : Terry Baucher
Publisher :
Page : 16 pages
File Size : 20,32 MB
Release : 2020
Category : Executors and administrators
ISBN :
Book Description
Rest in Peace
Author : Marc Quaghebeur
Publisher : Createspace Independent Publishing Platform
Page : 298 pages
File Size : 31,59 MB
Release : 2018-10-25
Category :
ISBN : 9781729574560
Book Description
Rest in Peace, a Guide to Wills and Inheritance tax in Belgium already requires a third completely revised edition. Only two years after the second update, the book was outdated by new developments, with a major overhaul of the inheritance rules in Belgium, new rules relating to the matrimonial regime, and many new tax rules, not to mention the effect of the European Succession Regulation, etc... Estate planning is not just about drawing up a will and finding ways to minimise taxes. It is essentially about peace of mind. Smart estate planning can be complex, and if you need to plan across borders, that can be quite daunting. This book is for you if you live in Belgium and you want to understand how the rules work and how you draw up a valid will; you live in Belgium and you want to plan your estate in an efficient manner; you want to know what happens when you inherit from your parents in Greece; your children live in other countries; you have property in other countries; you have investments and bank accounts in other countries; your parents have set up a trust for your benefit. This book is also for you if you do not live in Belgium and you own property in Belgium; you stand to inherit from someone who died in Belgium and you need to understand whether you should accept or waive the inheritance; you consider retiring in Belgium; you are an official of an international institution and you live temporarily in Belgium; you plan your estate and one or more of your children live in Belgium. This book can help you make sound decisions that could help your loved ones when you are gone. Table of contents for a preview see https: //issuu.com/taxation.be/docs/rest_in_peace_2017 Dealing with death Who inherits what? Last will and testament Forced heirship Usufruct Community property Inheritance Tax Cross border successions The art of estate planning Plan in your will Plan by donating Change your marriage contract Plan with life insurance Planning by contract Trusts and foundations Plan your life Practical planning Annexes
Model Double Taxation Convention on Estates and Inheritances and on Gifts
Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher : Organisation for Economic Co-operation and Development ; [Washington, D.C. : sales agent, OECD Publications and Information Center]
Page : 164 pages
File Size : 24,77 MB
Release : 1983
Category : Business & Economics
ISBN :
Book Description
English edition of the text of the OECD model convention on estates and inheritances and on gifts, including commentaries.
Death as a Taxable Event and Its International Ramifications
Author :
Publisher :
Page : 906 pages
File Size : 18,10 MB
Release : 2010
Category : Inheritance and transfer tax
ISBN :
