Einde inhoudsopgave
Taxation of cross-border inheritances and donations (FM nr. 165) 2021/Chapter 1
Chapter 1 Scope, purpose, structure and methodology used in this study
Dr. V. Dafnomilis Adv. LL.M., datum 01-02-2021
- Datum
01-02-2021
- Auteur
Dr. V. Dafnomilis Adv. LL.M.
- JCDI
JCDI:ADS263148:1
- Vakgebied(en)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Schenk- en erfbelasting / Algemeen
Voetnoten
Voetnoten
In the literature, it seems that some types of death taxes (e.g. inheritance taxes) are classified as “indirect taxes” on capital. See Peter Essers and Arie Rijkers, “General aspects of an income taxation on income from capital” in The Notion of Income from Capital, eds. Peter Essers and Arie Rijkers (Amsterdam: EATLP/IBFD, 2007), 299. Furthermore, Szczepański notes that “(international) tax law scholarship of the 19th and early 20th centuries indicated a division between direct taxes and death duties (inheritance taxes). In this regard, death duties were not believed to be direct taxes and vice versa.” See, Jan Szczepański, “Integration of Taxes on Inheritances, Estates and Gifts into the OECD Model Tax Convention on Income and on Capital: The Curious Case of Special Provisions – Part 1,” Bulletin for International Taxation 73, no. 10 (2019): 548.
Death is undoubtedly an event that can trigger a variety of taxes in a cross-border setting: inheritance taxes, estate taxes, generation-skipping taxes, income and capital gains taxes, land or registration taxes, property transfer taxes or even indirect taxes on business successions. In the context of this study, direct taxes1 levied in the event of a person’s death are called “death taxes”.
1.1 The current situation1.2 The purposes of this study1.3 Structure of this study1.4 Methodology used in this study