Doing business guides

• No inheritance tax in emerging economies such as China, India and Russia
• Major economies under pressure to abolish unfair ‘death tax’
• Emerging economies resist introducing IHT in order to attract investment

• Yet almost no difference between lower income tax payers in G7 and BRIC countries
• Russia has lowest rate for top earners

We welcome, Revident d.o.o., our new member firm in Bosnia and Herzegovina to the global accountancy network UHY, extending our coverage within Europe.