@misc{JointCommitteeonTaxation2003,
  title = {{{IX}}. {{Summary}} of Other Countries' Taxation of Citizenship Reliquishment, Residency Termination, and Immigration, and Estates, Inheritances, and Gifts},
  author = {{Joint Committee on Taxation}},
  year = {2003},
  month = feb,
  url = {https://www.govinfo.gov/content/pkg/GPO-CPRT-JCS-2-03/pdf/GPO-CPRT-JCS-2-03-11.pdf},
  urldate = {2023-06-01},
  keywords = {Data Sources: Estate Inheritance and Gift Taxes},
  url_file = {JointCommitteeonTaxation2003.pdf},
  note = {Section IX of report JCS-2-03}
}

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