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- W2271103745 abstract "This article will focus on how international issues operate within the context of the federal estate and gift tax system. It will also outline solutions for practitioners in the areas of both estate planning and estate administration in regard to those international issues. Practitioners need to know about the basis for taxing authority of other countries and how that taxation overlaps with the U.S. system of taxation. How does property located outside the U.S. affect a taxpayer's estate? Is the unlimited marital deduction for both federal gift and federal estate tax the same for noncitizens? How does the determination of residence affect one's tax liability? Should a client seek to change citizenship or residency status to reduce tax consequences? The adviser in each of the above examples should know how to identify the international issue in each situation and to advise accordingly. Citizenship, residency, U.S. situs assets, and expatriation are the four bases on which the United States justifies the taxing authority for the federal estate and gift tax. Many foreign countries, however, use only residency as a basis for taxation. This difference will often result in the taxation by two different countries on the same transfer during life or at death. Double taxation is not an uncommon occurrence and the tax adviser must know the options of minimizing this risk." @default.
- W2271103745 created "2016-06-24" @default.
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- W2271103745 date "2004-12-10" @default.
- W2271103745 modified "2023-09-28" @default.
- W2271103745 title "Advising the Estate Planning Client with International Interests" @default.
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