Taxation of cross-border inheritances and donations
Einde inhoudsopgave
Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.3:3.3 Addressing the problems at different levels
Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.3
3.3 Addressing the problems at different levels
Documentgegevens:
Dr. V. Dafnomilis Adv. LL.M., datum 01-02-2021
- Datum
01-02-2021
- Auteur
Dr. V. Dafnomilis Adv. LL.M.
- JCDI
JCDI:ADS263357:1
- Vakgebied(en)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Schenk- en erfbelasting / Algemeen
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Having presented the four most important problems of cross-border inheritances and donations as confirmed by the two points of reference of this study, in this section I examine the level at which the problems can be resolved more effectively. In that regard, I discuss three different levels, namely the national level, the OECD level and the EU level.
3.3.1 The national level3.3.2 The OECD level3.3.3 The EU level