Austria: Avoidance of double inheritance taxation in cases of double residence

• Autores: Anja Taferner
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 12, 1999, págs. 486-487
• Idioma: inglés
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• Resumen

  • This case note discusses a decision that is of particular importance in inheritance tax cases where the deceased was resident both in Austria and in a state with which Austria does not have an inheritance tax treaty in force