Results 201 to 210 of about 2,140 (262)
The impact of rare pathogenic CNVs is exacerbated by assortative mating
Cevallos C +6 more
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2021
This chapter deals with inheritance tax (IHT). It explains the charge to IHT; potentially exempt transfers (PETs); the transfer of value on death; the occasions to tax; the charge to tax and a lifetime chargeable transfer (LCT); the charge to tax and a LCT where the transferor dies within seven years of the LCT; the charge to tax and a PET; the charge ...
Clare Firth +6 more
openaire +1 more source
This chapter deals with inheritance tax (IHT). It explains the charge to IHT; potentially exempt transfers (PETs); the transfer of value on death; the occasions to tax; the charge to tax and a lifetime chargeable transfer (LCT); the charge to tax and a LCT where the transferor dies within seven years of the LCT; the charge to tax and a PET; the charge ...
Clare Firth +6 more
openaire +1 more source
World Tax Journal, 2012
It has long been known in the literature how to include income taxes in the valuation of companies. These taxes can be neutral and therefore do not influence the company value, provided certain conditions are met; essentially, a firm’s cash flows have to be taxed the same way as those of a financial investment, which requires the use of economic ...
M. Diller, A. Löffler
openaire +1 more source
It has long been known in the literature how to include income taxes in the valuation of companies. These taxes can be neutral and therefore do not influence the company value, provided certain conditions are met; essentially, a firm’s cash flows have to be taxed the same way as those of a financial investment, which requires the use of economic ...
M. Diller, A. Löffler
openaire +1 more source
THE INHERITANCE TAX IN GERMANY [PDF]
Theoretical and Applied Economics, 2013 The present article focuses on the procedures regarding the calculation of the inheritance tax in Germany with specific examples and some aspects regarding the double taxation. There is also explained in detail how the percentages are calculated after someone dies and how the inheritance will have to be shared among relatives.
Robert Păiuşan, Valentin Ionuţ Panea
openaire
The debates on Rignano's inheritance tax proposals [PDF]
, 2005 In the inheritance tax debates of the 1920s the proposals formulated by theItalian philosopher Eugenio Rignano occupied a prominent position. Since then, his contribution has been largely, although not completely, forgotten. This paper reviews the Rignano’s ideas by focusing upon its origins and upon the reactions to Rignano’s proposal in the 1920s,
DI BARTOLOMEO, Giovanni, G. ERREYGERS
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2019
This chapter deals with inheritance tax (IHT). It explains the charge to IHT; potentially exempt transfers (PETs); the transfer of value on death; the occasions to tax; the charge to tax and a lifetime chargeable transfer (LCT); the charge to tax and a LCT where the transferor dies within seven years of the LCT; the charge to tax and a PET; the charge ...
Kathryn Wright +6 more
openaire +1 more source
This chapter deals with inheritance tax (IHT). It explains the charge to IHT; potentially exempt transfers (PETs); the transfer of value on death; the occasions to tax; the charge to tax and a lifetime chargeable transfer (LCT); the charge to tax and a LCT where the transferor dies within seven years of the LCT; the charge to tax and a PET; the charge ...
Kathryn Wright +6 more
openaire +1 more source
2001
Abstract Deal with the tax issues on estate transfer, bequests and gifts, which are considered to be appropriate objects of taxation. The structural features of the Japanese inheritance and gifts taxes are explored in an historical perspective, and the role of property transfer taxes in affecting the tax burden and redistribution effects
openaire +1 more source
Abstract Deal with the tax issues on estate transfer, bequests and gifts, which are considered to be appropriate objects of taxation. The structural features of the Japanese inheritance and gifts taxes are explored in an historical perspective, and the role of property transfer taxes in affecting the tax burden and redistribution effects
openaire +1 more source
Inheritance Tax: Liability of Remainders to Inheritance Tax
Michigan Law Review, 1914openaire +1 more source