Double Taxation Relief (Taxes on Estates of Deceased Persons and Inheritances and on Gifts) (Netherlands) Order 1980
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Menrva's Summary
THE THESIS
This order establishes the legal framework for the avoidance of double taxation regarding estates and gifts between the United Kingdom and the Netherlands. The document, issued by the British government, serves as a formal statutory instrument intended to clarify tax liabilities for individuals with assets in both jurisdictions. It provides the specific regulatory mechanisms to prevent the same inheritance or gift from being taxed twice by both sovereign nations.
THE SCOPE MAP
What You Will Find
- Specific articles defining the scope of taxes on estates and gifts
- Rules for determining the situs of property for tax purposes
- Provisions for credit against tax to eliminate double taxation
Scope Limits
- This document does not cover income tax or corporate tax treaties
- It does not address tax disputes arising outside the specific scope of estate and gift transfers
THE AUTHORITY PERSPECTIVE
Legal professionals and tax practitioners utilize this order as a foundational reference for cross-border estate planning between the UK and the Netherlands. Experts note that the text is highly technical and requires careful interpretation within the context of subsequent legislative amendments.
Page Count:
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Publication Date:
1980-01-01
Publisher:
Stationery Office, The
ISBN-10:
0110067061
ISBN-13:
9780110067063
Law
Taxation
International Law