Abstract and keywords
Abstract (English):
The article c ontains the analysis of e state and inheritance t axation of aliens (foreigners without permanent residence) in USA in comparison with the same taxation of US residents. The actuality of this topic is explained with the quantity of Russian speaking population in USA as good as with the perspectives for successors of Russian businessmen — holders of US corporate papers and trusts to be faced with US death taxes. The article reveals the all taxes must be levied by aliens, the combination of the estate taxation as taxation of whole estate and inheritance taxation as taxation of the share of each heir, and the complication of these taxes with double progression and annual rate changing. The tax base, rates and tax deductions for aliens, methods of tax calculation are described. The ways to reduce and avoid taxation including death losses insurance, appointment of so called nominal holder and full use of tax deductions are analyzed, as well as the policy of the state to prevent them. The difference in taxation of US residents and aliens whose rights are significantly infringed is described.

Keywords:
Estate tax, inheritance tax, tax rates, tax deductions, tax planning, rights of aliens.
References

1. Chye-Ching H., Brandon D. Ten Facts You Should Know About the Federal Estate Tax. Center on Budget and Policy Priorities. Retrieved 18 April 2015. URL: http: www.irs.gov (data obrashcheniya: 08.12.2015).

2. Inheritance Tax. The New Encyclopaedia Britannica. Vol. 6. Micropaedia. 15th ed.

3. Genzel´ P. Nalog s nasledstva v Anglii. SPb., 1907.

4. Panichkin V. B., Borovik O. Yu. Nasledstvennoe pravo SShA. SPb., 2006.

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