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Liegen die Einkommensteuer und die Erbschaft- und Schenkungsteuer auf "verschiedenen Ebenen"?
Jesse, Lenhard, (1992)
Explanation of proposed protocol to the convention between the United States and Germany for the avoidance of double taxation with respect to taxes on estates, inheritances, and gifts : scheduled for a hearing before the Committee on Foreign Relations, United States Senate, on October 13, 1999 ; (Joint Committee print)
(1999)
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EUROPEAN UNION: DOUBLE TAXATION OF ESTATES, INHERITANCES AND GIFTS IN THE EU AND THE ANGLO-AMERICAN TRUST
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