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: 4 Jun 2024
Date Written: September 30, 2019
Abstract
In Part 2 of this article, the author continues his examination of the interaction between the special provisions in the OECD Model Tax Convention on Income and on Capital, and conceptual foundations of taxes on inheritances, estates and gifts in light of the OECD Estate, Inheritance and Gift Model Convention.
Full-text Paper
Keywords: inheritance tax, gift tax, exchange of information, collection of tax, OECD Model, inheritance tax treaty, MAP, 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 2 (September 30, 2019). Bulletin for International Taxation. - Amsterdam. - Vol. 73 (2019), no. 11 ; p. 598-608; DOI: https://doi.org/10.59403/1tx87db, Available at SSRN: https://ssrn.com/abstract=4845509
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