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U.S. estate and gift tax treaties

Author: Jeffrey A Schoenblum; Tax Management Inc.
Publisher: Arlington, VA : Tax Management, [©2003]-
Series: Tax management portfolios, 851-2nd.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Summary:
" ... describes the purpose, operation, and construction of the 17 transfer tax treaties to which the United States is a party. The portfolio is divided into six parts. Part I: Introduction, explains the purpose and types of transfer tax treaties. Part II: Situs-Type Treaties, describes when situs-type transfer tax treaties apply and explains how a situs-type treaty assigns primary taxing jurisdiction to one  Read more...
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Additional Physical Format: Print version:
Schoenblum, Jeffrey A.
U.S. estate and gift tax treaties.
Arlington, Va. : Tax Management, ©2012-
(OCoLC)820839316
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: Jeffrey A Schoenblum; Tax Management Inc.
OCLC Number: 60422693
Notes: Formerly published in Washington, D.C., 2003-2007.
Title from title screen (viewed Dec. 20, 2012).
Details: Mode of access: World Wide Web.
Contents: Detailed analysis. Introduction --
Situs-type treaties --
Domicile-type treaties --
Special, administrative, and enforcement provisions --
Treaty interpretation --
Particular treaty analysis --
Working papers.
Series Title: Tax management portfolios, 851-2nd.
Other Titles: US estate and gift tax treaties
Responsibility: Jeffrey A. Schoenblum.

Abstract:

" ... describes the purpose, operation, and construction of the 17 transfer tax treaties to which the United States is a party. The portfolio is divided into six parts. Part I: Introduction, explains the purpose and types of transfer tax treaties. Part II: Situs-Type Treaties, describes when situs-type transfer tax treaties apply and explains how a situs-type treaty assigns primary taxing jurisdiction to one country. It also analyzes the effect that situs-type treaties have on the deductions and credits of treaty countries. Part III: Domicile-Type Treaties, describes when domicile-type treaties apply and how these treaties assign primary taxing jurisdiction. It also analyzes the situs rules that are incorporated into domicile-type treaties, the effect that domicile-type treaties have on the deductions, exemptions, and credits of treaty countries, and the general operation of the treaties' nondiscrimination provisions. Part IV: Special, Administrative, and Enforcement Provisions, discusses the ways in which transfer tax treaties enable a treaty country to enforce the collection of death taxes and exchange information with the other country, as well as issues that a taxpayer subject to a treaty may face in reporting income. Part V: Treaty Interpretation, sets forth the principles of treaty interpretation and construction. Part VI: Particular Treaty Analysis, discusses the details of each transfer tax treaty."

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