Discriminatory inheritance taxation of non-residents in Spain: possible solutions
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Title: | Discriminatory inheritance taxation of non-residents in Spain: possible solutions |
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Authors: | Ribes Ribes, Aurora |
Research Group/s: | Derecho Financiero y Tributario |
Center, Department or Service: | Universidad de Alicante. Departamento de Disciplinas Económicas y Financieras |
Keywords: | Inheritance taxation | Non residents |
Knowledge Area: | Derecho Financiero y Tributario |
Issue Date: | Dec-2010 |
Publisher: | IBFD |
Citation: | European Taxation. 2010, 50(12): 550-557 |
Abstract: | This article outlines the discriminatory inheritance tax treatment of non-residents in Spain in comparison to residents in comparable circumstances. The author questions the compatibility of the Spanish legislation applicable to non-resident taxpayers with EU law and proposes a solution that would involve granting a “right of option” for residents of other Member States and the use of inheritance tax treaties in regard to residents of non-Member States. |
Sponsor: | This paper elaborates on “Taxpayers’ rights and guarantees in Community and international taxation”, a research project (DER2008-03473) financed by the Science and Innovation Ministry, the main researcher in respect of which is Dr. Martínez Giner. |
URI: | http://hdl.handle.net/10045/37122 |
ISSN: | 0014-3138 |
Language: | eng |
Type: | info:eu-repo/semantics/article |
Rights: | © 2010 IBFD. Originally published in 50 Eur. Taxn. 12, pp. 550-557, Journals IBFD. European Taxation is available online, please visit http://www.ibfd.org. Reproduced with permission |
Peer Review: | si |
Publisher version: | http://www.ibfd.org/IBFD-Products/European-Taxation-Journal |
Appears in Collections: | INV - DFT - Artículos de Revistas |
Files in This Item:
File | Description | Size | Format | |
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2010_Ribes_European-Taxation.pdf | 202,69 kB | Adobe PDF | Open Preview | |
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