Article: The Tie-Breaker Rule in Inheritance Tax Treaties: The Asymmetry of Taxing Rights by Migrants

Mari Takahashi (Independent) recently published, The Tie-Breaker Rule in Inheritance Tax Treaties: The Asymmetry of Taxing Rights by Migrants, 2024. Provided below is an Abstract:

There are more than 3,000 income tax treaties in the world, but fewer than 100 inheritance tax treaties. Why is the number of inheritance tax treaties so low compared to income tax treaties? This article attempts to answer this question by analysing the tie-breaker rule of inheritance tax treaties.