Explanation of Proposed Estate and Gift Tax Treaty Between the United States and the Kingdom of Denmark: Scheduled for a Hearing Before the Committee on Foreign Relations, United States Senate, on April 26, 1984
U.S. Government Printing Office, 1984 - Double taxation - 20 pages
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OVERVIEW OF UNITED STATES TAXATION OF INTERNATION AL GRATUITOUS TRANSFERS AND TAX TREATIES
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allow a credit charitable cile citizen or domiciliary citizens and domiciliaries competent authorities continental shelf country of domicile Danish domiciliary Danish law Danish residents Danish tax decedent deemed located deemed transfer domicile in Denmark double taxation dual domicile duction estate and gift estate or gift fixed base generation-skipping transfer tax gift tax law gift tax treaties gratuitous transfer tax includes income tax inheritance tax intangible property Internal Revenue Internal Revenue Code Internal Revenue Service liary alien marital deduction nondomiciliary alien permanent establishment primary tax jurisdiction property is subject property located proposed treaty contains proposed treaty provides rates applicable real property relief from double right to tax saving clause situs country situs taxation spouse subject to Danish subject to situs subject to tax subject to U.S. tax on generation-skipping tax rate taxable taxes imposed taxes paid tion transfers by U.S. U.S. citizen U.S. estate tax U.S. residents U.S. tax treaties worldwide assets