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Practice Area: International Taxation

Inheritance and wealth tax aspects of emigration and immigration of individuals
Edited by: International Fiscal Association
 October 2003,  ISBN 9041122133
ISBN 13: 9789041122131
Paperback
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Add to Shopping Cart: Inheritance and wealth tax aspects of emigration and immigration of individuals - 9041122133 - 9789041122131
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 double taxation. This will be followed by brief discussions of the overlap of gift and death taxes in cases of a change of residence, conflicts of taxation which arise if one country imposes a capital gains tax in the event of death while the other state uses a death tax, as well as potential conflicts between death taxes and wealth taxes.



1. Introduction Jürgen Killius 2. Application of death taxes in the emigration and the immigration countries Frans Sonneveldt 3. Estate tax conflicts resulting from a change in residence: double taxation resulting from the application of capital gains and death taxes Sanford H. Goldberg 4. The inclusion of inter-vivos gifts in the taxable estate for death tax purposes Robert Senn & Christian Borschel 5. Correlation between death taxes and wealth taxes Christer Silfverberg




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IFA: Cross-Border Effects of Restructuring Including Change of Legal Form
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IFA: Abusive Application of International Tax Agreements
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IFA: The OECD Model Convention - 1998 & Beyond: The Concept of Beneficial Ownership in Tax Treaties
International Fiscal Association (Ifa)
October 2000, ISBN/ISSN 9041114270,
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IFA: Taxation of Non-Resident Entertainers
International Fiscal Association (Ifa)
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IFA: Practical Experience with the OECD Transfer Pricing Guidelines
International Fiscal Association (Ifa)
December 1999, ISBN/ISSN 9041112987,
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IFA: The OECD Model Convention - 1997 and Beyond: Current Problems of the Permanent Establishment Definition
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IFA: Presumptive Income Taxation
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IFA: The OECD Model Convention - 1996 and Beyond
International Fiscal Association (Ifa)
November 1998, ISBN/ISSN 9041110291,
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IFA: Taxation of Expatriates
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August 1998, ISBN/ISSN 9041110119,
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IFA: Visions of the Tax Systems of the XXIst Century
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IFA: The Influence of Corporate Law and Accounting Principles in Determining Taxable Income
International Fiscal Association (Ifa)
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IFA: Taxation Issues in a Federal State and Economic Groupings
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IFA: Dividend Access Shares (Stapled Stock)
International Fiscal Association (Ifa)
November 1996, ISBN/ISSN 9041102973,
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IFA: Secondary Adjustments and Related Aspects of Transfer Pricing Corrections
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IFA: International Taxation Of Dividends Reconsidered
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IFA: The Taxation of Employee Fringe Benefits
International Fiscal Association (Ifa)
September 1995, ISBN/ISSN 9041100636,
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IFA: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions
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September 1995, ISBN/ISSN 9041100709,
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IFA: Environmental Taxes And Charges
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IFA: Corporate Tax on Distributions: Equalization Tax
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IFA: Resolution Of Tax Treaty Conflicts By Arbitration
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Advance Ruling: Practice & Legality
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