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International Estate and Inheritance Tax Guide - XMLQS - Ernst & Young - Global

2012 International Estate and Inheritance Tax Guide 

International Estate and Inheritance Tax Guide
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The content is based on information current as of 1 September 2011, unless otherwise indicated in the text of the chapter. Changes to the tax laws and other applicable rules in various countries covered by this publication may be proposed. Therefore, readers should contact their local Ernst & Young office to obtain updated information.

This publication should not be regarded as offering a complete explanation of the tax matters referred to and is subject to changes in the law and other applicable rules. Local publications of a more detailed nature are frequently available. Additional reading materials are suggested at the end of most chapters, and readers are advised to consult their local Ernst & Young professionals for further information.

This publication contains information in summary form and is therefore intended for general guidance only. It is not intended to be a substitute for detailed research or the exercise of professional judgment. Neither EYGM Limited nor any other member of the global Ernst & Young organization can accept any responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication. On any specific matter, reference should be made to the appropriate advisor.

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