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.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.