The Pursuit of Harmonization Regarding Taxes on Death and the International Implications

Journal
Author
Maisto, G.
Country
International
Published Date
Issue
Bulletin for International Taxation 2011 (Volume 65), No. 4/5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The discussion on Subject 2 of the 64th IFA Congress regarding the tax issues arising on the death of an individual and the international implications revealed that the topic is more far reaching than expected. In this article, the author explores various issues that were not covered at the Congress.