The importance of co-ordination

Davies, D.

The importance of co-ordination - 1995 - Taxation 136(3530) 16 November 1995, 153-155(3) .

Examines US tax legislation for property which is transferred by gift or death to a non-US citizen spouse, how this can affect a UK domiciled person and how to avoid double estate taxation wherever possible.


DOUBLE ESTATE TAXATION
INHERITANCE TAX
PROPERTY TAXES
UNITED STATES