Death as a taxable event and its international ramifications

Subject 2 focuses on issues which may arise at an international level in connection with the application of inheritance and gift taxes, or any other form of imposition levied upon death. Double or multiple taxation often results from the interaction of these taxes, for example when countries apply different territoriality criteria. In order to avoid double or multiple taxation,
countries apply unilateral measures and some have concluded tax treaties for the avoidance of double taxation on estate, inheritance and gift taxes. The panel will examine the international issues arising out of death as a taxable event and the impact of such unilateral and treaty measures.

General Reporter: Guglielmo Maisto (Italy)
Chair of the Plenary Session: Frans Sonneveldt (Netherlands)
Secretary: Nicola Saccardo (Italy)
Panel Members: Leigh Basha (USA), Catherine Brown (Canada), Christian Comolet-Tirman (France), Rik DeBlauwe (Belgium), Jorge Gebhardt (Argentina)