[PDF.27vl] Inheritance and Wealth Tax Aspects of Emigration and Immigration of Individuals (IFA Congress Series Set)

Inheritance and Wealth Tax Aspects of Emigration and Immigration of Individuals (IFA Congress Series Set)

[PDF.mc17] Inheritance and Wealth Tax Aspects of Emigration and Immigration of Individuals (IFA Congress Series Set)

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 | #9031426 in Books |  International Fiscal Association IFA Staff |  2003-10-31 | Original language:English | PDF # 1 |  1.00 x1.00 x.10l,.26 | File type: PDF | 76 pages

 | Inheritance and Wealth Tax Aspects of Emigration and Immigration of Individuals Proceedings of a Seminar Held in Oslo in 2002 During the 56th Congress of the International Fiscal Association

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This is a companion Seminar to Subject II of the Congress (The tax treatment of transfer of residence by individuals). While Subject II addresses emigration and immigration taxes in income tax law, the Seminar will focus on death taxes. We will start with an outline of emigration taxes imposed by the domestic death tax laws of majors countries, whether and how they try to avoid double taxation, and how tax conventions are used or might be used to eliminate cases of doubl...

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