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International Double Taxation of Inheritances and Gifts
Prebble KC, John - 2015
The inheritance tax system in New Zealand revolves around an estate duty, levied on deceased estates and a gift duty on inter vivos gifts. There is no capital gains tax. The Estate and Gift Duties Act 1968 does not contain any general anti-avoidance provisions. Avoidance of duty is common....
Persistent link: https://www.econbiz.de/10014196773
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Model double taxation convention on estates and inheritances and on gifts : report of the OECD Committee on Fiscal Affairs, 1982
OECD / Directorate for Financial, Fiscal and Enterprise … - 1983
Persistent link: https://www.econbiz.de/10000074127
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Grenzüberschreitende (Unternehmens-)Nachfolgeplanung (internationales Estate Planning)
Fraberger, Friedrich; Petritz, Michael - In: Handbuch Konzernsteuerrecht : [Konzerstrukturierung und …, (pp. 643-682). 2008
Persistent link: https://www.econbiz.de/10003743574
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Internationales Steuerrecht in der Praxis
Rek, Robert (contributor) - 2008 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003516913
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Der Wegzug im Alter aus steuerlicher Sicht : eine lohnende Alternative?
Bock, Carolin - 2007
Persistent link: https://www.econbiz.de/10003556156
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Wohnsitzverlegung nach Österreich
Keller, Ruth - 2010
Persistent link: https://www.econbiz.de/10003963972