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Tax

International Succession Laws

Edited by:
Nicola Saccardo and Piers Master, Charles Russell Speechlys LLP
Publisher:
Bloomsbury Professional
Publication Date:
January 2023
A5: Austria Introduction Abolition Calculation of taxes Rates Exemptions Generation skipping Equal status Charitable institutions The Austrian private foundation Citizenship, domicile and residence Tax on lifetime gifts compared with tax on death Unilateral relief to avoid double taxation Bilateral measures Liability for tax ...

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