Germany: Treaty Residence after abolition of the gift and inheritance tax

Alexander Rust

Germany: Treaty Residence after abolition of the gift and inheritance tax

Alexander Rust

Institute for Austrian and International Tax Law

Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings

Original language	English
Title of host publication	Tax Treaty Case Law around the Globe 2024
Editors	Eric Kemmeren, Mart van Hulten, Cinat Öner, Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Georg Kofler, Karoline Spies, Rita Szudoczky, Daniel Blum
Place of Publication	Wien
Publisher	Linde Verlag
Chapter	4
Pages	34-38
ISBN (Print)	9783714304275
Publication status	Published - 2025

Publication series

Series	Series on International Tax Law
Volume	149

Access to Document

https://linda.lindeverlag.at/Dokument/591875/

Cite this

Rust, Alexander. / Germany: Treaty Residence after abolition of the gift and inheritance tax. Tax Treaty Case Law around the Globe 2024. editor / Eric Kemmeren ; Mart van Hulten ; Cinat Öner ; Michael Lang ; Jeffrey Owens ; Pasquale Pistone ; Alexander Rust ; Josef Schuch ; Claus Staringer ; Georg Kofler ; Karoline Spies ; Rita Szudoczky ; Daniel Blum. Wien : Linde Verlag, 2025. pp. 34-38 (Series on International Tax Law, Vol. 149).

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title = "Germany: Treaty Residence after abolition of the gift and inheritance tax",

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series = "Series on International Tax Law",

publisher = "Linde Verlag",

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editor = "Eric Kemmeren and \{van Hulten\}, Mart and Cinat {\"O}ner and Michael Lang and Jeffrey Owens and Pasquale Pistone and Alexander Rust and Josef Schuch and Claus Staringer and Georg Kofler and Karoline Spies and Rita Szudoczky and Daniel Blum",

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Rust, A 2025, Germany: Treaty Residence after abolition of the gift and inheritance tax. in E Kemmeren, M van Hulten, C Öner, M Lang, J Owens, P Pistone, A Rust, J Schuch, C Staringer, G Kofler, K Spies, R Szudoczky & D Blum (eds), Tax Treaty Case Law around the Globe 2024. Linde Verlag, Wien, Series on International Tax Law, vol. 149, pp. 34-38. <https://linda.lindeverlag.at/Dokument/591875/>

Germany: Treaty Residence after abolition of the gift and inheritance tax. / Rust, Alexander.
Tax Treaty Case Law around the Globe 2024. ed. / Eric Kemmeren; Mart van Hulten; Cinat Öner; Michael Lang; Jeffrey Owens; Pasquale Pistone; Alexander Rust; Josef Schuch; Claus Staringer; Georg Kofler; Karoline Spies; Rita Szudoczky; Daniel Blum. Wien: Linde Verlag, 2025. p. 34-38 (Series on International Tax Law, Vol. 149).

Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings

TY - GEN

T1 - Germany: Treaty Residence after abolition of the gift and inheritance tax

AU - Rust, Alexander

PY - 2025

Y1 - 2025

M3 - Contribution to conference proceedings

SN - 9783714304275

T3 - Series on International Tax Law

SP - 34

EP - 38

BT - Tax Treaty Case Law around the Globe 2024

A2 - Kemmeren, Eric

A2 - van Hulten, Mart

A2 - Öner, Cinat

A2 - Lang, Michael

A2 - Owens, Jeffrey

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Staringer, Claus

A2 - Kofler, Georg

A2 - Spies, Karoline

A2 - Szudoczky, Rita

A2 - Blum, Daniel

PB - Linde Verlag

CY - Wien

ER -