The LEC Accounting School Bulletin
Online ISSN : 2433-6343
Print ISSN : 2186-5302
International Aspects of the so-called Wealth Transfer Taxes (i.e. the Japanese Gift Tax, the Japanese Inheritance Tax, the U.S. Gift Tax, the U.S. Estate Tax, the Japanese Capital Gains Tax, and the U.S. Capital Gains Tax)
Masatami Otsuka
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2012 Volume 10 Pages 141-157

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