U.S. estate and gift tax treaties /

" ... describes the purpose, operation, and construction of the 17 transfer tax treaties to which the United States is a party. The portfolio is divided into six parts. Part I: Introduction, explains the purpose and types of transfer tax treaties. Part II: Situs-Type Treaties, describes when si...

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Bibliographic Details
Main Author: Schoenblum, Jeffrey A
Corporate Author: Tax Management Inc
Format: Online
Language:English
Published: Arlington, VA : Tax Management, [©2003]-
Series:Tax management portfolios ; 851-2nd
Subjects:
Online Access:https://www.bloomberglaw.com/product/tax/citation/tm%20851
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Summary:" ... describes the purpose, operation, and construction of the 17 transfer tax treaties to which the United States is a party. The portfolio is divided into six parts. Part I: Introduction, explains the purpose and types of transfer tax treaties. Part II: Situs-Type Treaties, describes when situs-type transfer tax treaties apply and explains how a situs-type treaty assigns primary taxing jurisdiction to one country. It also analyzes the effect that situs-type treaties have on the deductions and credits of treaty countries. Part III: Domicile-Type Treaties, describes when domicile-type treaties apply and how these treaties assign primary taxing jurisdiction. It also analyzes the situs rules that are incorporated into domicile-type treaties, the effect that domicile-type treaties have on the deductions, exemptions, and credits of treaty countries, and the general operation of the treaties' nondiscrimination provisions. Part IV: Special, Administrative, and Enforcement Provisions, discusses the ways in which transfer tax treaties enable a treaty country to enforce the collection of death taxes and exchange information with the other country, as well as issues that a taxpayer subject to a treaty may face in reporting income. Part V: Treaty Interpretation, sets forth the principles of treaty interpretation and construction. Part VI: Particular Treaty Analysis, discusses the details of each transfer tax treaty."
Item Description:Formerly published in Washington, D.C., 2003-2007
Title from title screen (viewed Dec. 20, 2012)
Publication Frequency:Updated irregularly
Format:Mode of access: World Wide Web
Bibliography:Includes bibliographical references