Inheritance and wealth tax aspects of emigration and immigration of individuals : proceedings of a seminar held in Oslo, Norway, in 2002 during the 56th Congress of the International Fiscal Association
著者
書誌事項
Inheritance and wealth tax aspects of emigration and immigration of individuals : proceedings of a seminar held in Oslo, Norway, in 2002 during the 56th Congress of the International Fiscal Association
（IFA Congress seminar series, v. 27a）
Kluwer Law International, c2003
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注記
Includes bibliographical references
内容説明・目次
内容説明
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 focuses on death taxes. The title 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. This is followed by brief discussions about 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.
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