Death as a taxable event and its international ramifications. Spain

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Title:	Death as a taxable event and its international ramifications. Spain
Authors:	Pérez Bernabeu, Begoña \| Ribes Ribes, Aurora
Research Group/s:	Derecho Financiero y Tributario
Center, Department or Service:	Universidad de Alicante. Departamento de Disciplinas Económicas y Financieras
Keywords:	Successions \| Inheritance taxes \| Cross-border inheritances \| Spanish Inheritance Tax
Knowledge Area:	Derecho Financiero y Tributario
Issue Date:	2010
Publisher:	Sdu Uitgevers
Citation:	PÉREZ BERNABEU, Begoña; RIBES RIBES, Aurora. "Death as a taxable event and its international ramifications. Spain". En: Death as a taxable event and its international ramifications. The Hague : Sdu Uitgevers, 2010. ISBN 978-90-12-38336-3, pp. 705-725
Abstract:	This paper contitutes the Spanish report to the 64th Congress of the International Fiscal Association (IFA), Rome (Italy), 2010. The authors analyze the most controversial questions in regard to the Spanish Inheritance Tax, together with the current problems caused by the cross-border inheritances.
Sponsor:	International Fiscal Association (IFA)
URI:	http://hdl.handle.net/10045/37948
ISBN:	978-90-12-38336-3
Language:	spa
Type:	info:eu-repo/semantics/conferenceObject
Peer Review:	si
Appears in Collections:	INV - DFT - Capítulos de Libros

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