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Taxation domicile definition in the situation of the inheritance by contract: problematic issues and solution opportunities
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Taxation domicile definition in the situation of the inheritance by contract: problematic issues and solution opportunities
Annotation
PII
S1026-94520000616-5-1
Publication type
Article
Status
Published
Authors
Edvard Pilipson 
Edition
Issue 10
Pages
94-101
Abstract
The subject matter of this article deals with the problematic aspects of the definition of domicile in the situation of inheritance by contract institutions within the regulatory legal acts of the United Kingdom and the Republic of Latvia. The article also shows and proves a collision norm to determine tax domicile.
Keywords
domicile, inheritance by contract institutions, personal statute of an individual
Date of publication
01.10.2015
Number of purchasers
1
Views
1098
Readers community rating
0.0 (0 votes)
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Additional sources and materials

1. Boguslavskij M.M. Mezhdunarodnoe chastnoe pravo. Ucheb. M., 1994. S. 329 
 
 2. Get'man-Pavlova I.V. Mezhdunarodnoe chastnoe pravo. Ucheb. M., 2005. S. 365, 366. 
 
 3. Lebedev S., Muranov A., Khodykin R., Kabatova E. New Russian Legislation on PIL // Yearbook of Private International Law. Vol. 4 (2002). P. 130). 
 
 4. Tsvajgert K., Ketts Kh. Vvedenie v sravnitel'noe pravovedenie v sfere chastnogo prava. V 2-kh t. T. 1. M., 1998. S. 329. 
 
 5. Bojars J. Starptautiskas privattiesibas. Zvaigzne ABC, 2010. C. 264.

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