Inheritance and Estate Taxes: Tax Treaties, Connecting Factors and Worldwide Liability

Journal
Author
Durán Preciado, A.
Published Date
Issue
Bulletin for International Taxation 2018 (Volume 72), No. 7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author considers how tax treaties deal with the variety of connecting factors used to establish a worldwide liability in relation to inheritance and estate taxes.