Jan Karol Szczepański

Independent

SCHOLARLY PAPERS

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Scholarly Papers (2)

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1.

Integration of Taxes on Inheritances, Estates and Gifts into the OECD Model Tax Convention on Income and on Capital: The Curious Case of Special Provisions - Part 1

Bulletin for International Taxation. - Amsterdam. - Vol. 73 (2019), no. 10 ; p. 543-560; DOI: https://doi.org/10.59403/39t65gz
Posted: 05 Jun 2024
Jan Karol Szczepański
Independent

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inheritance tax, gift tax, tax liability, OECD Model, inheritance tax treaty, non-discrimination

2.

Integration of Taxes on Inheritances, Estates and Gifts into the OECD Model Tax Convention on Income and on Capital: The Curious Case of Special Provisions - Part 2

Bulletin for International Taxation. - Amsterdam. - Vol. 73 (2019), no. 11 ; p. 598-608; DOI: https://doi.org/10.59403/1tx87db
Posted: 04 Jun 2024
Jan Karol Szczepański
Independent

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inheritance tax, gift tax, exchange of information, collection of tax, OECD Model, inheritance tax treaty, MAP, non-discrimination