Double Taxation with Regard to German Inheritance and Gift Tax

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Double Taxation with Regard to German Inheritance and Gift Tax

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Double Taxation with Regard to German Inheritance and Gift Tax

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2023

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

European Taxation

ISSN

0014-3138

e-ISSN

2352-9199

Svazek periodika

63

Číslo periodika v rámci svazku

11

Stát vydavatele periodika

NL - Nizozemsko

Počet stran výsledku

8

Strana od-do

461-468

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85182218919