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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003 OCoLC
005 20161103121256.0
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040 |a BNA  |b eng  |c BNA  |d BNA  |d OCLCQ  |d BNA  |d OCLCA  |d OCLCF  |d OCLCO  |d OCLCQ  |d BNA 
043 |a n-us--- 
049 |a BNAM 
100 1 |a Schoenblum, Jeffrey A 
245 1 0 |a U.S. estate and gift tax treaties /  |c Jeffrey A. Schoenblum 
246 3 |a US estate and gift tax treaties 
247 1 0 |a Bilateral transfer tax treaties  |f <Oct. 4, 2007>-2012 
260 |a Arlington, VA :  |b Tax Management,  |c [©2003]- 
310 |a Updated irregularly 
490 1 |a Estates, gifts, and trusts portfolios ;  |v 851-2nd 
500 |a Formerly published in Washington, D.C., 2003-2007 
500 |a Title from title screen (viewed Dec. 20, 2012) 
504 |a Includes bibliographical references 
505 0 |a Detailed analysis. Introduction -- Situs-type treaties -- Domicile-type treaties -- Special, administrative, and enforcement provisions -- Treaty interpretation -- Particular treaty analysis -- Working papers 
520 |a " ... 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." 
538 |a Mode of access: World Wide Web 
650 0 |a Decedents' estates  |x Taxation  |z United States 
650 0 |a Inheritance and transfer tax  |x Law and legislation  |z United States 
710 2 |a Tax Management Inc 
776 0 8 |i Print version:  |a Schoenblum, Jeffrey A.  |t U.S. estate and gift tax treaties.  |d Arlington, Va. : Tax Management, ©2012-  |z 9781558719781  |w (OCoLC)820839316 
830 0 |a Tax management portfolios ;  |v 851-2nd 
856 4 0 |u https://www.bloomberglaw.com/product/tax/citation/tm%20851 
907 |a .b2384425 
998 |a inter 
999 |c 112480 
852 |a Law Library  |b online