1.4.2 Adding to the research in this area and the applicable approach

The approach taken in this study, in my view, is new in the sense that it aims at not only describing the problems of cross-border inheritances and donations but also at proposing solutions to these problems under the existing mechanisms available under international and EU law. The study, therefore, does not deal with the domestic problems of death and gift taxation that are taken as a given, as mentioned above. Furthermore, I note that there is no academic work that directly relates to an update of the OECD IHTMTC. In that regard, the International Fiscal Association (IFA) General Report of the 2010 Rome Congress covered some “outstanding issues” of the OECD IHTMTC.1 Moreover, the report did not put forward solutions to these issues.

In addition, the proposition of a benchmark and the suggestion of improvements to certain provisions of the OECD IHTMTC having regard to the elements of this benchmark and the objectives of the OECD IHTMTC distinguishes the current study from the excellent book of Patricia Brandstetter, The Substantive Scope of Double Tax Treaties – A Study of Article 2 of the OECD Model Conventions2 published in 2011 by the IBFD. More specifically, Brandstetter approached the issue of taxes covered by Article 2 of the OECD IHTMTC – which is only one of the OECD IHTMTC provisions that, in my view, can be improved – from the perspective of the nature of existing death tax legislations. On the other hand, my approach is based on a benchmark that consists of principles distilled from the OECD IHTMTC and its Commentary and, thus, not directly from existing death tax legislation.

Regarding the separate solutions within the EU, I observe that the literature has already discussed the 2011 coordination measure. However, the problematic aspects of this measure have not yet been dealt with. The same is true regarding the Court’s case law on EU inheritance and gift taxation. Although I have already discussed this case law in previous publications,3 I deliberately left unanswered two issues in need of additional research. The results of this research are therefore included in this study.

Finally, I observe that the holistic solution relating to the “one inheritance – one inheritance tax” concept has also not been extensively discussed in the academic literature. Furthermore, I am of the view that several aspects of the concept require necessary clarifications.