Inheritance and gift tax
Japan:Inbound Tax Alert October 2017, No. 25
Historically there has been no concept of non-permanent resident or permanent resident as is found for individual income tax purposes, and instead the taxpayer types are categorized based on the domicile of the heir / recipient and the deceased / giver.
Deloitte International Tax Source
European tax survey 2015: Transparency, simplification and collaboration
Global tax app
The Deloitte tax@hand global app delivers real-time tax news and updates. Articles are available in English and local language. Make the app your own by customizing it to your countries and topics of interest. Deloitte tax@hand puts the news, tax rates and resources you need at your fingertips.