SUBJECT : Change-of-generation tax relief in inheritance taxation:

Content:

Papers consist of:

Essential provisions from the perspective of the topic

Interpretation based on government proposal (finnish goverment)

Interpretation based on Tax administration’s guidance and legal praxis

Alternatively, you may choose international approach on the topic and use, for example, EU law and OECD reports as main sources.

follow the stepscand make it clear and easy to understand. 3 pages min.

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