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Double taxation and other problems

Category Technical Articles
AuthorTechnical Department
Article by Colin Davis, CIOT Technical Officer for Corporate and International Taxes. This article appeared in the January 2006 issue of Tax Adviser. This article summarises an Opinion Statement that the CFE published on 8 June 2005. It concerns possible double taxation and other problems, resulting from inheritance, that could affect the free movement of persons and capital within Europe.

Technical Department
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