haku: @journal_id 523 / yhteensä: 381
viite: 65 / 381
| Tekijä: | Lyons, T. |
| Otsikko: | Double taxation of estates, inheritances and gifts in the EU and the Anglo-American trust |
| Lehti: | European Taxation
1997 : MAR, VOL. 37:3, p. 74-94 |
| Asiasana: | EUROPEAN UNION OECD DOUBLE TAXATION |
| Kieli: | eng |
| Tiivistelmä: | Relatively little attention has been given on problems surrounding double taxation of estates, inheritances and gifts in the European Union (EU). Double taxation of income and capital gains in the internal market is perceived to be of greater political and economic importance by EU institutions and Member States than double taxation of inheritances and capital movements btw. individuals. Furthermore, the latter is an almost unreasonable complex subject. The EU is not, however, alone in facing such complex problems. To some extent, they exist also in the United States (USA). |
SCIMA