LINSEIS, Philippe. The Application of Anti-Abuse Provisions to Inheritance and Gift Tax Law using the Example of German Inheritance and Gift Tax. European Scientific Journal, ESJ, [S. l.], v. 44, p. 1, 2025. Disponível em: https://last.eujournal.org/index.php/esj/article/view/19873. Acesso em: 12 feb. 2026.