Chapter 3 The starting point of this study

In the course of my research, I identified the following problems of cross-border death and gift taxation: double or multiple taxation and non-taxation, discriminatory treatment of cross-border inheritances and donations and administrative difficulties. I discuss these problems in section 3.1 of this chapter. Furthermore, those problems are confirmed, in my view, by the OECD IHTMTC and the 2015 inheritance tax report. Therefore, the selection of these problems in the context of this study becomes less arbitrary because it is confirmed by those two documents that serve as the two points of reference of this study. The OECD IHTMTC and the 2015 inheritance tax report will be presented in section 3.2 of this chapter. Finally, in section 3.3 I discuss at which level the problems of cross-border death and gift taxation should be most effectively addressed.