Search Results - subject:"Inheritance"

Iceland; Advancing Tax Reform and the Taxation of Natural Resources

International Monetary Fund (IMF); International … - 2011

This study focused on environmental tax measures, and on allocation, pricing, and taxation of Icelandâ€™s major hydropower and geothermal resources. Measures to secure the tax base for the corporate income tax (CIT) are proposed. Taxation of the financial sector can be improved by a number...

Persistent link: https://www.econbiz.de/10011245073

Retained Interest Transfers Under the Estate and Gift Tax

Dodge, Joseph M. - 2011

The proposal aims to simplify the law pertaining to transfers with retained interests and powers under the estate and gift tax that are potentially within current IRC sections 2036-2038. Under the proposal, transfers with retained current-enjoyment interests would be deemed to be incomplete...

Persistent link: https://www.econbiz.de/10014176578

The Historical Inheritance of India's Democracy

Tudor, Maya J. - 2011

The presence of a stable, consolidated democracy in the poor and unequal country of India poses a puzzle for contemporary democratic theorists, who contend that low levels of economic development and high levels of inequality and illiteracy are inimical to democracy. Yet a scholarly consensus on...

Persistent link: https://www.econbiz.de/10014179197

Rethinking the Intersection of Inheritance and the Law of Tenancy in Common

Waldeck, Sarah - 2011

flexible approach to the inheritance of identity property, including the possibilities of temporal partition and facilitated …

Persistent link: https://www.econbiz.de/10014182262

From Zoom to Doom? Risks of Do-it-Yourself Estate Planning

Goffe, Wendy S.; Haller, Rochelle L. - 2011

Persistent link: https://www.econbiz.de/10014182867

Endangering of Businesses by the German Inheritance Tax? – An Empirical Analysis

Houben, Henriette; Maiterth, Ralf - 2011

This contribution addresses the substantial tax privilege for businesses introduced by the German Inheritance Tax Act … 2009. Advocates of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax … on data of the German Inheritance Tax Statistics and the SOEP. The results indicate that former German inheritance tax …

Persistent link: https://www.econbiz.de/10014183627

Estate Planning Perspectives (Standpunten Estate Planning - in Dutch)

Verbeke, Alain-Laurent - 2011

This book bundels all Editorials and Perspectives on Estate Planning I have written as the Editor-in-Chief of the Estate Planning Journal (Tijdschrift Estate Planning - TEP) in the period from 2005 until end of 2008. The book therefore offers a nice view on the evolution of discussions and...

Persistent link: https://www.econbiz.de/10014186433

Fixing the Federal Wealth Transfer Tax System

Crawford, Bridget J. - 2011

At the end of 2010, the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 was enacted to extend many of the Bush-era tax cuts. It also increased the estate and gift tax exemption to $5 million, lowered the rate to 35% and implemented spousal portability for...

Persistent link: https://www.econbiz.de/10014043219

Tax Planning for Estates Containing Livestock : Disposal of Livestock During the Taxpayer’s Lifetime

Prebble KC, John - 2011

Livestock transfers must be handled differently from other asset transfers because of the standard value system and its accompanying deferred tax liability. Two options are discussed: to transfer the livestock to a family trust or to transfer the livestock to a child of the farmer. Section 89 of...

Persistent link: https://www.econbiz.de/10014199901

Tax Planning for Estates Containing Livestock : Retention of Livestock at the Taxpayer’s Death

Prebble KC, John - 2011

Section 17(4)(a) of the Estate and Gift Duties Act 1968 allows any income tax payable in respect of the deceased to be considered a debt in the calculation of the final balance of the estate. Factors that suggest a high value should be adopted by the executors include that the income of the...

Persistent link: https://www.econbiz.de/10014199902