Inheritance and Wealth Tax Aspects of Emigration and Immigration of Individuals

Edited by: International Fiscal Association

ISBN13: 9789041122131
ISBN: 9041122133
Published: September 2003
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Binding: Paperback
Price: £35.00

This seminar focuses on death taxes. It begins with an outline of emigration taxes imposed by the domestic death tax laws of major countries, whether and how they try to avoid double taxation, and how tax conventions are used or might be used to eliminate cases of double taxation.