LINSEIS, Philippe. The Application of Anti-Abuse Provisions to Inheritance and Gift Tax Law using the Example of German Inheritance and Gift Tax. ESI Preprints (European Scientific Journal, ESJ), [S. l.], v. 44, p. 1, 2025. Disponível em: https://esipreprints.org/index.php/esipreprints/article/view/2206. Acesso em: 17 apr. 2026.