Taxation of cross-border inheritances and donations
Einde inhoudsopgave
Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.1.3.2.9:3.1.3.2.9 Penalties and fines
Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.1.3.2.9
3.1.3.2.9 Penalties and fines
Documentgegevens:
Dr. V. Dafnomilis Adv. LL.M., datum 01-02-2021
- Datum
01-02-2021
- Auteur
Dr. V. Dafnomilis Adv. LL.M.
- JCDI
JCDI:ADS263280:1
- Vakgebied(en)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Schenk- en erfbelasting / Algemeen
Deze functie is alleen te gebruiken als je bent ingelogd.
A state may provide for higher penalties and fines being imposed on non-resident beneficiaries compared to resident ones. Those penalties can relate, for instance, to a late, inaccurate or non-filing of the death tax return. It is apparent that the beneficiaries’ residence is the cross-border element of the inheritance of the example.