Taxation of cross-border inheritances and donations
Einde inhoudsopgave
Taxation of cross-border inheritances and donations (FM nr. 165) 2021/2.2.1:2.2.1 Inheritance and estate taxes
Taxation of cross-border inheritances and donations (FM nr. 165) 2021/2.2.1
2.2.1 Inheritance and estate taxes
Documentgegevens:
Dr. V. Dafnomilis Adv. LL.M., datum 01-02-2021
- Datum
01-02-2021
- Auteur
Dr. V. Dafnomilis Adv. LL.M.
- JCDI
JCDI:ADS263213:1
- Vakgebied(en)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Schenk- en erfbelasting / Algemeen
Deze functie is alleen te gebruiken als je bent ingelogd.
States establish inheritance or estate tax jurisdiction based on either a personal or an objective nexus of a person with their territory.
2.2.1.1 The personal nexus2.2.1.2 The objective nexus