Gifts - a tool for inheritance planning
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Choice of law clause
Last week I wrote about how your place of residence decides applicable law. I also mentioned that when it comes to certain specific legal...
Which law is to be applied?
Last week I wrote about how a person by moving to another State can decide where he/she is taxresident. But just because a person has...
Abolishing gift- and inheritance tax in the name of equality
Equality is a fundamental principle of taxation. Taxation must be carried out in such a way that the tax burden is imposed equally on all...