Results 241 to 250 of about 990 (268)

보험과 상속․증여세와의 관계에 대한 고찰 - 즉시연금의 세법, 예규 및 판례 사례를 중심으로 (A Study on the Relationship between Insurance and Inheritance and Gift Tax - Centering on Tax Laws, Regulations, and Cases of Precedents About Immediate Pension)

Social Science Research Network, 2019
Jongmo Kim, Dongho Cho, Junhee Lee
semanticscholar   +1 more source

A Study on the Issues of Non－listed Stock Valuation Methods in the Inheritance and Gift Tax Laws Focusing on the Assessment of Membership Fee Liabilities

Korean Journal of Taxation Research, 2019
Hyunji Lim, Minjo Kang
semanticscholar   +1 more source

Adoptees and the California Inheritance and Gift Tax Classifications

Stanford Law Review, 1966
openaire   +1 more source

Harmonization of Inheritance, Estate and Gift Taxes within the EU?

EC Tax Review, 1995
Frans Soniaeveldt, Johan Zuiderwijk
openaire   +1 more source

On Interpretation of Section 36 of the Korean Inheritance and Gift Tax Act with respect to Cancellation of Indebtedness and Other Similar Transactions

Seoul Tax Law Review, 2019
J. Yoon
semanticscholar   +1 more source

No Gift and Inheritance Tax: No Problems Left for Succession of Family-Owned Businesses?

European Business Law Review, 2013
Per-Olof Bjuggren, Lars-Göran Sund
exaly  

Inheritance tax planning with uncertain future payroll expenses: an analytical solution to the optimal choice between full and standard exemption

Journal of Business Economics, 2019
Markus Diller, Johannes Lorenz
exaly  

Inheritance, estate and gift tax treaties—Italy

Trusts & Trustees, 2020
exaly  

An Interpretation on Regulations of Gift Tax on Donation of Profits Resulting from Increase in Value of Property After Acquisition of Property(Article 42-3 of Inheritance and Gift Tax Act)

, 2019
Leejoong Kyo
semanticscholar   +1 more source

Intersection of the Japanese gift tax and the United States gift tax - Notes on International Double Taxation of Inheritances and Gifts (No. 1)

Intertax, 1991
openaire   +1 more source