Taxation of cross-border inheritances and donations
Einde inhoudsopgave
Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.3.3:3.3.3 The EU level
Taxation of cross-border inheritances and donations (FM nr. 165) 2021/3.3.3
3.3.3 The EU level
Documentgegevens:
Dr. V. Dafnomilis Adv. LL.M., datum 01-02-2021
- Datum
01-02-2021
- Auteur
Dr. V. Dafnomilis Adv. LL.M.
- JCDI
JCDI:ADS263218:1
- Vakgebied(en)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Schenk- en erfbelasting / Algemeen
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The EU level is a suitable level for addressing the problems of cross-border inheritances and donations. This is because at this level, not only are harmonisation or coordination mechanisms (that can guarantee a common approach towards addressing these problems) conceivable, but also enforcement mechanisms.
3.3.3.1 Double or multiple taxation3.3.3.2 Double or multiple non-taxation3.3.3.3 Discrimination3.3.3.4 Administrative difficulties