Article: Integration of Taxes on Inheritances, Estates and Gifts into the OECD Model Tax Convention on Income and on Capital: The Curious Case of Special Provisions – Part 2

Jan Karol Szczepański (Independent) recently publishes, Integration of Taxes on Inheritances, Estates and Gifts into the OECD Model Tax Convention on Income and on Capital: The Curious Case of Special Provisions – Part 2, 2019. Provided below is an Abstract:

In Part 2 of this article, the author continues his examination of the interaction between the special provisions in the OECD Model Tax Convention on Income and on Capital, and conceptual foundations of taxes on inheritances, estates and gifts in light of the OECD Estate, Inheritance and Gift Model Convention.