Obama Care’s Impact on Permanent Residents and Expatriates

On November 6, 2012, Barack Obama was re-elected president of the U.S. and the democrats recaptured the Senate. The election results effectively...

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Commission refers Germany to the Court of Justice for discriminatory inheritance tax provisions

The European Commission has decided to refer Germany to the EU's Court of Justice because of its legislation on inheritance and gift tax allowances....

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Commission refers Germany to the Court of Justice for discriminatory inheritance tax provisions

The European Commission has decided to refer Germany to the EU's Court of Justice because of its legislation on inheritance and gift tax allowances....

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Succession regulation published and will apply from 17 August 2015

Regulation (EU) No 650/2012 of the European Parliament and of the Council of 4 July 2012 on jurisdiction, applicable law, recognition and enforcement...

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Does estate tax exemption end 2013?

On July 25, 2012, the U.S. Senate voted on a bill to extend income tax cuts that expire December 31, 2012. Unfortunately, the bill failed to address...

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FATCA Intergovernmental Arrangements

On July 26, 2012, the U.S. Department of the Treasury published a model intergovernmental agreement to implement the Foreign Account Tax Compliance...

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European Court of Justice: 13 a Abs. 1 und 2 (commerical property) does not violate European law

Legislation of a Member State, such as that at issue in the main proceedings which, for the purposes of calculating inheritance tax, excludes the...

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Reform of agreement between Switzerland and France for the avoidance of double taxation in the field of inheritance and estate taxes

Switzerland and France have recently initialled a revised bilateral agreement between the two countries for the avoidance of double taxation in the...

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UK: Statutory definition of tax residence

HM Treasury has set out its plans to reform the definition of tax residence in the light of last year's consultation.


Comments:

Inheritance tax...

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Double Taxation Convention between UK and Liechtenstein

A first-time comprehensive Double Taxation Convention between the UK and the Principality of Liechtenstein was signed in London on 11 June 2012 by...

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