Taxation of cross-border inheritances and donations
Einde inhoudsopgave
Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.1.3.2.4:3.1.3.2.4 Valuation rules
Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.1.3.2.4
3.1.3.2.4 Valuation rules
Documentgegevens:
Dr. V. Dafnomilis Adv. LL.M., datum 01-02-2021
- Datum
01-02-2021
- Auteur
Dr. V. Dafnomilis Adv. LL.M.
- JCDI
JCDI:ADS263310:1
- Vakgebied(en)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Schenk- en erfbelasting / Algemeen
Deze functie is alleen te gebruiken als je bent ingelogd.
The death tax legislation of a state may provide for a different valuation method for domestic and foreign inherited assets. More specifically, a state may provide for a more burdensome valuation method applicable to foreign-located assets in comparison to domestic ones. It follows that the foreign location of the inherited assets is the cross-border element of the inheritance at hand.