Double Taxation with Regard to German Inheritance and Gift Tax

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F23%3A43924310" target="_blank" >RIV/62156489:43110/23:43924310 - isvavai.cz</a>
Result on the web
<a href="https://dx.doi.org/10.59403/3zv2gw/0" target="_blank" >https://dx.doi.org/10.59403/3zv2gw/0</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.59403/3zv2gw0" target="_blank" >10.59403/3zv2gw0</a>

Result language
angličtina
Original language name
Double Taxation with Regard to German Inheritance and Gift Tax
Original language description
This article provides a comprehensive analysis of double taxation in the field of German inheritance and gift tax. It closes a gap in the literature, as most double taxation scholarship centres on income tax. The article examines the phenomena of double taxation from a legal, as well as economic, perspective. After surveying international literature in this area, the article describes how double taxation in the field of inheritance and gift tax is avoided in Germany unilaterally by crediting foreign inheritance and gift tax against German tax liabilities. Finally, the article comments on the Germany-United States Inheritance and Gift Tax Treaty (1980). The conclusion of the article is that the avoidance of double taxation is inconsistent, causing different taxation results in comparable cases, which conflicts with the principle of equality.
Czech name
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Czech description
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Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50206 - Finance

Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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