Cross-border successions, conflicts of taxation and profiles of tax law

First, different variations of inheritance taxes in the context of different national legal systems are examined, depending on the choices of fiscal policy, e.g. taxes levied on the transfer of assets (estate tax) or taxes levied on assets’ enrichment that benefits the heir (inheritance tax). Then tax profiles of cross-border inheritance are analysed and the problems related to the territorial application of the tax rule are addressed to locate the connecting factor of inheritance taxation. Finally, the author focuses on positive conflicts of taxation— sources of double, triple and multiple international taxations—and on contrasting instruments.