The application of anti-abuse provisions to inheritance and gift tax law, using the example of German inheritance and gift tax

• The application of anti-abuse provisions to inheritance and gift tax law, using the example of German inheritance and gift tax

  
  Philippe Linseis, PhD

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Linseis, P. (2025). The application of anti-abuse provisions to inheritance and gift tax law, using the example of German inheritance and gift tax. European Journal of Economics, Law and Politics, ELP, 12 (2), 4. https://dx.doi.org/10.19044/elp.v12no2a4