International Double Taxation Of Inheritances And Gifts

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Introduction to the Law of Double Taxation Conventions

Author : Michael Lang
Publisher : Linde Verlag GmbH
ISBN 13 : 3709408628
Total Pages : 266 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis Introduction to the Law of Double Taxation Conventions by : Michael Lang

Download or read book Introduction to the Law of Double Taxation Conventions written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2021-04-01 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of the problem of double taxation, the state practice in the conclusion of double tax conventions and their effects, the interpretation of double taxation conventions and treaty abuse. Furthermore, this updated handbook takes new developments into account occurred since the last edition of the book from 2013, in particular also the changes through OECD’s BEPS project and the Multilateral Instrument. It deals with the latest versions of the OECD Model Tax Conventions on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries, both published in 2017, as well as the latest version of the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts.

The Taxation of Gifts and Inheritances

Author : Joanne Whelan
Publisher : Hodder Christian Books
ISBN 13 : 9781842602881
Total Pages : 525 pages
Book Rating : 4.6/5 (28 download)

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Book Synopsis The Taxation of Gifts and Inheritances by : Joanne Whelan

Download or read book The Taxation of Gifts and Inheritances written by Joanne Whelan and published by Hodder Christian Books. This book was released on 2012 with total page 525 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Model Double Taxation Convention on Estates and Inheritances and on Gifts

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264177272
Total Pages : 151 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Model Double Taxation Convention on Estates and Inheritances and on Gifts by : OECD

Download or read book Model Double Taxation Convention on Estates and Inheritances and on Gifts written by OECD and published by OECD Publishing. This book was released on 1983-05-30 with total page 151 pages. Available in PDF, EPUB and Kindle. Book excerpt: English edition of the text of the OECD model convention on estates and inheritances and on gifts, including commentaries.

The Federal Gift Tax

Author : David Joulfaian
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis The Federal Gift Tax by : David Joulfaian

Download or read book The Federal Gift Tax written by David Joulfaian and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.

Reforming Capital Taxation in Italy

Author : Luc Eyraud
Publisher : International Monetary Fund
ISBN 13 : 1484371356
Total Pages : 25 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Reforming Capital Taxation in Italy by : Luc Eyraud

Download or read book Reforming Capital Taxation in Italy written by Luc Eyraud and published by International Monetary Fund. This book was released on 2014-01-16 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance tax, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax.

Inheritance and Wealth Tax Aspects of Emigration and Immigration of Individuals

Author : International Fiscal Association. Congress
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041122133
Total Pages : 78 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Inheritance and Wealth Tax Aspects of Emigration and Immigration of Individuals by : International Fiscal Association. Congress

Download or read book Inheritance and Wealth Tax Aspects of Emigration and Immigration of Individuals written by International Fiscal Association. Congress and published by Kluwer Law International B.V.. This book was released on 2003-01-01 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Papers presented at a seminar held in Oslo in 2002 during the 56th congress of the International Fiscal Association. Includes articles on the income tax treatment of transfers of residence by individuals.

Effects of the Federal Estate Tax on Farms and Small Businesses

Author : United States. Congressional Budget Office
Publisher :
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Effects of the Federal Estate Tax on Farms and Small Businesses by : United States. Congressional Budget Office

Download or read book Effects of the Federal Estate Tax on Farms and Small Businesses written by United States. Congressional Budget Office and published by . This book was released on 2005 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Global Taxation

Author : Philipp Genschel
Publisher : Oxford University Press
ISBN 13 : 0192897578
Total Pages : 302 pages
Book Rating : 4.1/5 (928 download)

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Book Synopsis Global Taxation by : Philipp Genschel

Download or read book Global Taxation written by Philipp Genschel and published by Oxford University Press. This book was released on 2022 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global Taxation investigates the global transition to modern taxation from the 18th century to today. Modern taxation refers to the broad-based tax instruments that allowed for the emergence of big government as we know it today, including, most prominently, income taxes and general consumption taxes. The volume draws on a new historical dataset of tax introduction worldwide to map the global spread of modern taxes descriptively and to explore its correlates analytically. It makes four contributions to the literature. First, it corrects a pervasive Western bias in historical political economy and fiscal sociology. Most of this literature focuses heavily on the tax policy of advanced democracies in Europe. The chapters of this volume explore how far Western theories and insights travel to non-Western contexts. Second, the volume mitigates a recency bias in much of the macro-quantitative literature in comparative political economy and public finance. The chapters investigate whether insights travel across time from recent to more distant periods of observation. Third, the volume compensates for the substantive preoccupation of extant research with the personal income tax and the VAT by extending the analysis to other important tax instruments: the corporate income tax, the inheritance tax, non-VAT sales taxes, and social security contributions. Finally, the volume goes beyond the prevalent methodological nationalism in fiscal sociology and comparative political economy. It shows that non-sovereign tax introductions were common in colonial and imperial settings and compares analytically how the logic of these non-sovereign introductions differed from sovereign ones.

The Federal Estate Tax

Author : David Joulfaian
Publisher : MIT Press
ISBN 13 : 026255111X
Total Pages : 213 pages
Book Rating : 4.2/5 (625 download)

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Book Synopsis The Federal Estate Tax by : David Joulfaian

Download or read book The Federal Estate Tax written by David Joulfaian and published by MIT Press. This book was released on 2024-02-06 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Governments have been levying some form of inheritance tax since the ancient Egyptians did so in the seventh century BC. In the United States, the federal government experimented with various forms of inheritance taxes, settling on an estate tax in 1916 and a gift tax in 1932. Despite this long history, there are few empirical studies of the federal estate tax. This book offers the first comprehensive look at U.S. estate and inheritance taxes, examining their history and evolution, structure and inner workings, and economic consequences. Written by David Joulfaian, a veteran economist at the U.S. Department of the Treasury, the book provides accessible accounts of such topics as changes in tax laws, issues of equity, the fiscal contribution of the estate tax, and its behavioral effects. Joulfaian traces the evolution of U.S. inheritance taxes from 1797 to the present, noting that the estate tax rate and base expanded through 1976, then began to decline. He describes the tax itself, explaining that it currently applies to estates and gifts in excess of $11.18 million, and outlines applicable deductions and credits. He sketches a profile of taxpayers and their beneficiaries; surveys the revenues from estate and gift taxes; and discusses the effect of estate taxation on labor decisions, saving and wealth accumulation, charitable giving, life insurance ownership, and other economic activities. Finally, he addresses criticisms of the estate tax and analyzes its shortcomings. Accompanying tables present a wealth of data gathered by Joulfaian in his research and not available elsewhere.

Explanation of Proposed Estate and Gift Tax Treaty Between the United States and the Republic of Austria

Author : United States. Congress. Joint Committee on Taxation
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis Explanation of Proposed Estate and Gift Tax Treaty Between the United States and the Republic of Austria by : United States. Congress. Joint Committee on Taxation

Download or read book Explanation of Proposed Estate and Gift Tax Treaty Between the United States and the Republic of Austria written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1982 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Death as a Taxable Event and Its International Ramifications

Author :
Publisher :
ISBN 13 :
Total Pages : 906 pages
Book Rating : 4.:/5 (657 download)

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Book Synopsis Death as a Taxable Event and Its International Ramifications by :

Download or read book Death as a Taxable Event and Its International Ramifications written by and published by . This book was released on 2010 with total page 906 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Explanation of Proposed Estate and Gift Tax Treaty Between the United States and the Kingdom of Denmark

Author : United States. Congress. Joint Committee on Taxation
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Explanation of Proposed Estate and Gift Tax Treaty Between the United States and the Kingdom of Denmark by : United States. Congress. Joint Committee on Taxation

Download or read book Explanation of Proposed Estate and Gift Tax Treaty Between the United States and the Kingdom of Denmark written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1984 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Switzerland in International Tax Law

Author : Xavier Oberson
Publisher : IBFD
ISBN 13 : 9087220987
Total Pages : 457 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis Switzerland in International Tax Law by : Xavier Oberson

Download or read book Switzerland in International Tax Law written by Xavier Oberson and published by IBFD. This book was released on 2011 with total page 457 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).

International Taxation of Trust Income

Author : Mark Brabazon
Publisher : Cambridge University Press
ISBN 13 : 9781108729178
Total Pages : 0 pages
Book Rating : 4.7/5 (291 download)

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Book Synopsis International Taxation of Trust Income by : Mark Brabazon

Download or read book International Taxation of Trust Income written by Mark Brabazon and published by Cambridge University Press. This book was released on 2022-06-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US, and their taxation of grantors/settlors, beneficiaries, trusts, and trust distributions, the book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust. It also identifies international mismatches between tax settings and purely domestic design irregularities that cause anomalous double- or non-taxation, and proposes an approach to tax design that recognises the policy functions (including anti-avoidance) of particular rules, the relative priority of different tax claims, the fiscal sovereignty of each country, and the respective roles of national laws and tax treaties. Finally, the book includes consideration of BEPS reforms, including the transparent entity clause of the OECD Model Tax Treaty.

XXXIX Congrès International de Droit Financier Et Fiscal, Londres, 1985

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (85 download)

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Book Synopsis XXXIX Congrès International de Droit Financier Et Fiscal, Londres, 1985 by :

Download or read book XXXIX Congrès International de Droit Financier Et Fiscal, Londres, 1985 written by and published by . This book was released on 1985 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Political Economy of Tax Reform

Author : Takatoshi Ito
Publisher : University of Chicago Press
ISBN 13 : 0226387003
Total Pages : 362 pages
Book Rating : 4.2/5 (263 download)

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Book Synopsis The Political Economy of Tax Reform by : Takatoshi Ito

Download or read book The Political Economy of Tax Reform written by Takatoshi Ito and published by University of Chicago Press. This book was released on 2007-12-01 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.

International Tax Handbook

Author :
Publisher : Bloomsbury Publishing
ISBN 13 : 1780436777
Total Pages : 829 pages
Book Rating : 4.7/5 (84 download)

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Book Synopsis International Tax Handbook by :

Download or read book International Tax Handbook written by and published by Bloomsbury Publishing. This book was released on 2015-01-01 with total page 829 pages. Available in PDF, EPUB and Kindle. Book excerpt: This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277