Estate planning: What inheritance taxes will my heirs have to pay?

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Are only based on the country where the opening of the succession takes place
Are only based on where the assets are located
Are only based on the deceased’s last place of residence
Are only based on the country of which you are a national
Can be based on all of the above
 
May result in double taxation
Will necessarily result in double taxation
Is not likely to result in double taxation due to the vast number of conventions relating to gifts and succession

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