For this edition, KPMG surveyed 54 countries to examine the tax implications for the transfer of a family business, from one generation to the next, by inheritance and lifetime gift. This report provides a unique comparison of the tax regimes in the different jurisdictions and also explores key factors impacting family business transfers.
The theme of this year’s report is “Charting a path for the future,” a task which has been made more challenging than ever with the continuing impact of the COVID-19 virus.
Read the report here.
