3.1.2.1 Jurisdictional double or multiple non-taxation

In this section, I will discuss some of the reasons why a cross-border inheritance and donation may not be taxed anywhere due to differences between death and gift tax laws of the states involved. In that regard, I note that this section builds on the notions discussed in section 3.1.1 of this study. Therefore, I refer to this section for the explanation of these notions.

Furthermore, not all the cases below of double or multiple non-taxation are relevant when I discuss the provisions of the OECD IHTMTC and its Commentary that could be improved in relation to the double or multiple non-taxation problem (section 5.2 of this study). This is because it could be argued that most of the cases below of double non-taxation are attributable to the lack of harmonisation of the OECD member countries’ legislation. However, the OECD IHTMTC does not aim at harmonising these tax legislations.