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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 :  Proceedings of a Seminar Held in Oslo, in 2002 During the 56th Congress of the International Fiscal Association - International Fiscal Association

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

Proceedings of a Seminar Held in Oslo, in 2002 During the 56th Congress of the International Fiscal Association

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Published: October 2003
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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 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.

Introductionp. 1
Application of death taxes in the emigration and the immigration countriesp. 7
Estate tax conflicts resulting from a change in residence: double taxation resulting from the application of a capital gains and death taxesp. 29
The inclusion of inter-vivos gifts in the taxable estate for death tax purposesp. 41
Correlation between death taxes and wealth taxesp. 57
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9789041122131
ISBN-10: 9041122133
Series: Ifa Seminar
Audience: General
Format: Paperback
Language: English
Number Of Pages: 76
Published: October 2003
Publisher: Kluwer Law International
Country of Publication: NL
Dimensions (cm): 23.39 x 15.6  x 0.41
Weight (kg): 0.12