haku: @journal_id 523 / yhteensä: 381
viite: 114 / 381
| Tekijä: | Goodman, W. |
| Otsikko: | The OECD model estate tax convention |
| Lehti: | European Taxation
1994 : VOL. 34:10-11, p. 338-343 |
| Asiasana: | OECD MODELS TAXATION |
| Kieli: | eng |
| Tiivistelmä: | Tax conventions exist primarily for the purpose of avoiding double taxation. In the estate and gift tax fields, the commonest example of double taxation occurs when an individual whose "fiscal domicile" (residence, domicile, nationality or other criterion of liability for global taxation) is in one country, but some or all of his or her property is situated, or is deemed to be situated, in another country. Attempts were made as early as 1923 to deal with this situation. |
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