In the run-up to Finance Minister Nirmala Sitharaman’s maiden Budget speech, there has been a buzz around inheritance tax, earlier referred to as estate duty, making a comeback. “India needs to review the case for re-introducing an inheritance/estate tax with, ideally, relatively high thresholds, so it’s targeted at the very rich,” says Jeffrey Owens, director at Vienna-based WU Global Tax Policy Center.
Owens argues that the Indian revenue authorities now have access to information about the assets of citizens held offshore. “The tax could provide a modest ...
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