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: 5 Jun 2024
Date Written: September 24, 2019
Abstract
Part 1 of this article considers the interaction between the special provisions in the OECD Model Tax Convention on Income and on Capital, and the conceptual foundations of taxes on inheritances, estates and gifts.
Full-text Paper
Keywords: inheritance tax, gift tax, tax liability, OECD Model, inheritance tax treaty, non-discrimination
JEL Classification: K33, K34
Suggested Citation: Suggested Citation
Szczepański, Jan Karol, 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 (September 24, 2019). Bulletin for International Taxation. - Amsterdam. - Vol. 73 (2019), no. 10 ; p. 543-560; DOI: https://doi.org/10.59403/39t65gz, Available at SSRN: https://ssrn.com/abstract=4845472
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