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Journal articles on the topic 'International inheritance'
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백제흠. "International Inheritance Taxation and Inheritance Tax Treaty." Seoul Tax Law Review 13, no. 3 (December 2007): 229–65. http://dx.doi.org/10.16974/stlr.2007.13.3.008.
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Vitvitska, Lina, and Yaryna Oliinyk. "Features of Inheritance in Private International Law." Visnik Nacional’nogo universitetu «Lvivska politehnika». Seria: Uridicni nauki 11, no. 44 (December 11, 2024): 21–27. https://doi.org/10.23939/law2024.44.021.
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Abstract. The article discusses the issues of inheritance law in the context of private international law. Special attention is paid to conflicting norms and problems arising in the regulation of inheritance relations with the involvement of an international element, analysis of legal systems of different countries. Inheritance in international private law has an important practical significance, since in view of the migration processes and the growth of the pace of acquisition of real estate abroad, the urgency of the need to regulate inheritance relations complicated by a foreign element is beyond doubt. Regulation of inheritance relations in international private law is carried out in several ways: application of the conflict of laws rule and the rule of national material law to which it refers; use of norms contained in international treaties. The issue of legal regulation of inheritance legal relations complicated by a foreign element is solved using the conflict-of-law method of regulation, which determines the law of which state should be applied to regulate certain relations. Harmonization of inheritance legislation of Ukraine in the field of international private law and its convergence with the legislation of the European Union requires the solution of a number of issues, such as: clarifying the definition of the testator's last place of residence; establishing the order of succession of heirs according to the law depending on the degree of family ties; peculiarities of inheritance of movable and immovable property; removal from the right to inheritance; determination of the legal nature of the will of the spouses; inheritance by children born with the help of assisted reproductive technologies and others. Today, a significant number of people become participants in hereditary relations. This article analyzes aspects of inheritance in private international law. These aspects are considered as a key mechanism for achieving a certain consistency between national legal systems, reducing differences between them based on generally recognized legal principles and advanced concepts of legal culture. Keywords: inheritance; heirs; testators; conflicts of law; foreign element; inheritance law.
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Kadzharov, R. "Inheritance Relations in Private International Law." Bulletin of Science and Practice 6, no. 1 (January 15, 2020): 283–86. http://dx.doi.org/10.33619/2414-2948/50/34.
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The article discusses the legal problems of inheritance relations in the Russian Federation and foreign countries. The relevance of the topic under study is due to the need to form a legal environment emerging in the process of inheritance of tort obligations and the form of the will in Russian and foreign laws. A legal analysis of Russian legislation and international treaties, foreign legislation and judicial practice in the field of inheritance regulation in the Russian Federation and foreign countries is carried out. Particular attention is paid to the unification of international norms in the field of testament form. The author concludes that international law on inheritance has its drawbacks and requires further adjustments.
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Szczepanski, Jan Karol. "Personal Genuine Links under Domestic Inheritance Tax Rules in the Light of International and European Standards." Intertax 43, Issue 10 (October 1, 2015): 595–609. http://dx.doi.org/10.54648/taxi2015058.
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The first section of the article deals with the characterization of genuine links in general, and the comparative analysis of personal genuine links present in the selected national inheritance tax statutes. The aim of this section is to show the diversity and incompatibility of personal genuine links, which may lead to dozens of cases of international double (or even multiple) taxation of cross-border inheritances. This is followed by an attempt to talk about international and European standards in respect of personal genuine links in national law as well as to comment on the comparability between the personal genuine links depicted in the first section with the aforementioned standards. The article is finished with a plea for adequacy in describing conflicts of genuine links in inheritance tax cases and for more impact of the European legislator on potential harmonization mechanisms.
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ANIKINA, Halyna. "Peculiarities of inheritance of deceased's property in international private law." Economics. Finances. Law, no. 9/1 (September 30, 2021): 39–42. http://dx.doi.org/10.37634/efp.2021.9(1).9.
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Introduction. The paper is devoted to the study of the peculiarities of the inheritance of deceased property in private international law. The concept of “foreclosed property” is defined. The relationship between the terms “foreclosed property” and “dead heritage” has been clarified. Purpose. In private international law there are two theories (principles) of acquisition of ownership of foreclosed property: the theory of occupation and the theory of inheritance. The essence of each of the approaches to the inheritance of property by the state in private international law is clarified. The list of countries where the “principle of occupation of foreclosed property” is enshrined in law and the countries that apply the theory of inheritance on the principle of the closest connection. Results. The opinions of scientists on the expediency of applying each of the principles have been studied. It has been found that the most effective way to overcome conflicts over the inheritance of foreclosed property between states is through international agreements. In all international treaties governing the relations of inheritance with a foreign element in which Ukraine participates, the same solution to the issue of inheritance of foreclosed property by the state is enshrined. Movable property shall become the property of the Contracting Party of which the testator was a national at the time of death, and immovable property shall become the property of the Contracting Party in whose territory it is located. Conclusion. It is concluded that the application of the third principle of inheritance of foreclosed property in private international law – the “principle of splitting the hereditary statute”.
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Vatras, V. A. "International and national sources of inheritance law: on the question of definition of content." Uzhhorod National University Herald. Series: Law, no. 65 (October 25, 2021): 97–101. http://dx.doi.org/10.24144/2307-3322.2021.65.17.
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In the scientific article the author conducted a scientific study of the concept and content of international and national sources of inheritance law. Based on the study, the author concluded that the system of sources of inheritance law of Ukraine can be represented as follows: I. The basis of inheritance law (Article 41 of the Constitution of Ukraine). ІІ. International treaties and national law governing inheritance relations complicated by a foreign element: the Law of Ukraine “On Private International Law”, the Convention on the Conflict of Laws Concerning the Form of Testamentary Dispositions, the Convention on Legal Assistance and Legal Relations in Civil, Family and Criminal Matters, bilateral agreements on legal assistance and legal relations in civil and family matters governing the issue of inheritance, consular conventions regarding the settlement of inheritance issues. III. Acts of civil law that regulate inheritance: Civil Code of Ukraine, including Book Six, certain rules contained in other laws of Ukraine and equivalent regulations on inheritance issues (including Family, Tax, Land, Civil procedural codes, laws of Ukraine “On ensuring the rights and freedoms of citizens and the legal regime in the temporarily occupied territory of Ukraine”, “On notaries”, “On copyright and related rights”, etc.), resolutions of the Cabinet of Ministers of Ukraine and legal acts of the Ministry of Justice of Ukraine on issues related to inheritance. IV. Legal custom or contract, including inheritance agreements, agreements of heirs to determine the order and size of inheritance shares. V. Judicial practice on inheritance issues: resolutions of the Plenum of the Supreme Court of Ukraine “On judicial practice in cases of inheritance”, letter of the Supreme Specialized Court of Ukraine on civil and criminal cases “On judicial practice of civil cases of inheritance”. VI. Decisions of the Constitutional Court of Ukraine adopted on the official interpretation of the rules of inheritance law, including in the case of the right to a mandatory share in the inheritance of adult incapacitated children of the testator.
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Nukusheva, Aigul Ashimovna, Bakhytzhan Zhursunovich Kuandykov, and Zhanat Zhailau. "INTERNATIONAL LEGAL REGULATION OF PRINCIPLES IN THE FIELD OF CLIMATE PROTECTION." Bulletin of the Institute of Legislation and Legal Information of the Republic of Kazakhstan 3, no. 78 (September 30, 2024): 102–14. http://dx.doi.org/10.52026/2788-5291_2024_78_3_102.
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In the conditions of modern society, inheritance law is becoming the subject of increasingly active study and analysis. In the context of the transition of the Republic of Kazakhstan to a market economy, the implementation of socio-economic reforms and the development of information technology, the issues of inheritance law acquire new aspects and challenges. In this regard, this study is aimed at conducting a comparative analysis of the features of inheritance by law both in the Republic of Kazakhstan and in other countries, in order to identify similarities and differences in the legal regulation of this area. The purpose of the study is to study the key aspects of inheritance law using a comparative legal approach. Within the framework of this study, several main tasks have been identified: first, to analyze the legislation regulating inheritance by law in the Republic of Kazakhstan and in other countries of the world. This stage includes the study of the basic rules and principles governing the inheritance process in various legal systems. Secondly, to determine the circle of persons who have the right to inherit by law both in the Republic of Kazakhstan and in foreign countries. This important study will reveal differences in the established categories of heirs and the legal basis for their succession.Thirdly, to conduct a comparative analysis of the legal regulation of heirs by law in the civil law of the Republic of Kazakhstan and similar norms in foreign countries. This stage of the analysis will reveal similarities and differences in legal approaches to inheritance and its consequences for heirs. The results of the study are supposed to be used as a basis for developing recommendations for improving inheritance legislation, as well as for a deeper understanding and application of inheritance rules both in the Republic of Kazakhstan and in other countries. Thus, the study has practical significance and can contribute to improving the legal regulation of inheritance relations, ensuring a more equitable and effective succession procedure.
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Karmaza, Oleksandra O., Oksana O. Hrabovska, and Olena S. Zakharova. "Settlement of inheritance relations in bilateral international agreements of Ukraine with foreign states on legal assistance in civil cases." CUADERNOS DE DERECHO TRANSNACIONAL 15, no. 1 (March 3, 2023): 461–69. http://dx.doi.org/10.20318/cdt.2023.7549.
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The main features of inheritance relations with a foreign element are given. The main issues to be resolved in inheritance relations with the help of international agreements concluded by Ukraine with foreign states on legal assistance in civil cases were identified. It has been established that the norms of two dozen bilateral international agreements on legal assistance and about three dozen consular conventions that Ukraine has concluded with many states are devoted to the issue of international inheritance. Some of the conventions operate in the order of succession of Ukraine after the collapse of the USSR. Comparative analysis of the content of the texts of bilateral international agreements of Ukraine with foreign states on legal assistance in civil matters allowed classifying them by methods of regulation of inheritance relations into three groups: ones that do not contain separate articles (articles) on the regulation of inheritance relations; agreements on legal relations and legal assistance in civil matters between Ukraine and foreign countries, which contain provisions on inheritance relations, which in turn are divided into two groups depending on the structure and content of the articles: inheritance cases and the right to inheritance. The analysis gives grounds to claim the lack of a unified approach to the conclusion of contracts in the third group. This cannot be explained by the will of the parties, because the content of this group of agreements has a high level of identity. The agreement between Ukraine and the Republic of Cyprus on legal assistance in civil matters, which has a separate section IV on inheritance, has an exceptional content in the regulation of inheritance relations, but in comparison with other two groups of agreements with foreign countries contains very brief information. From the analyzed bilateral international agreements it was concluded that most aspects of inheritance relations are regulated by the personal law of a testator or the right of location of a property. There is a gradual overcoming of the problem of splitting the inheritance status, regardless of the location of the inheritance, the spread of the possibility of choosing the applicable law to the estate.
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Fikri, Sawaludin. "Heir Rights of Mixed Marriages According to Private International Law Perspectives." Jurnal Mahasiswa Hukum Islam 1, no. 2 (January 18, 2024): 144–52. http://dx.doi.org/10.37035/jurhis.v1i2.9375.
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In mixed marriages, several problems will arise, one of which is regarding the inheritance rights of children born from the marriage. The process of ownership or transfer of rights to land obtained by inheritance is most often a complicated problem among the community. Of course, if it is related to inheritance of land obtained from generation to generation. Even though according to law every human being is a bearer of rights without exception, this research is legal research, because this research was carried out based on legal rules which were studied in order to find solutions to the legal issues faced in this legal research. This is where the ability to identify legal issues, carry out legal reasoning, analyze the problems faced and then provide solutions to these legal issues is needed. The division of inheritance in marriage is also related to whether there can be a transfer of land rights from the right holder to another party due to a legal event, especially the death of the land right holder, where the transfer of land rights occurs due to inheritance, or due to legal actions carried out by the land right holder with other parties, especially in the form of sales, exchanges, subsidies, income sharing and auctions. What is meant by inheritance rights is the transfer of rights to land from a rights holder who has died. Upon death, the holder of land rights passes it on to his heirs. The loss of property inherited from land rights holders to heirs is not due to actions but rather transferred due to legal events. Regarding children, there are many regulations that apply. Family law focuses on the relationships and obligations between family members, while inheritance law regulates how a person's property and assets are inherited after death. Gifts and trusts are two important concepts that are often related to family law and inheritance law. If a mixed marriage takes place in Indonesia, a division of inheritance is carried out based on the BW and the laws in force in Indonesia. If the marriage takes place in another country, a plan for distribution of inheritance is carried out based on the laws and regulations in force in that country. At the time of marriage and divorce, the late Motiram still had the status of a foreign citizen, namely the son of the late Swita Motiram, but he was a foreign citizen, so the laws in force in Indonesia could not be applied to him.
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Suprihatin, Suprihatin, and Nurrohman Nurrohman. "THE MEETING POINT OF THE DEVELOPMENT OF FORMAL ISLAMIC INHERITANCE LAW IN INDONESIA WITH INTERNATIONAL LAW." Ulumuna: Jurnal Studi Keislaman 6, no. 2 (December 15, 2020): 219–35. http://dx.doi.org/10.36420/ju.v6i2.4111.
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The policy of developing formal Islamic inheritance law by the government of the Republic of Indonesia is closely associated with the spotlight of the world news, particularly concerning the consequences of international relations and agreements. Referring to this matter, the disclosure of the meeting point of formal Islamic inheritance law in Indonesia and international law is highly required as an effort to create world harmony and build knowledge for the international community who interacts with Indonesian citizens or when dealing with formal Islamic inheritance law in Indonesia. Through the application of the descriptive method, it can be found that the meeting point of Islamic inheritance law in Indonesia with public international law occurs at the meeting of articles 23 of the UDHR and articles 2, 3 and 23 of the ICCPR with several articles in the compilation of Islamic law Book II and some dynamic religious court judges' decisions. Meanwhile, the meeting point with private international law is at the primary and secondary linkage point as well as on the lex site and lex patriae principles.
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Ranković, Milana. "Private International law of Montenegro and Serbia in the field of inheritance and achieving harmony in decision-making." Zbornik radova Pravnog fakulteta, Novi Sad 58, no. 1 (2024): 327–53. http://dx.doi.org/10.5937/zrpfns58-49842.
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In this paper, the provisions of the private international law of Montenegro and the Republic of Serbia in the field of inheritance are comparatively analysed. Firstly, the legal norms on the international jurisdiction in both states, from the aspect of prevention of positive conflicts of jurisdiction are examined, followed by the analysis of the rules for determining the applicable law for inheritance. Then, Private International law issues (jurisdiction, applicable law and mutual recognition of decisions) are discussed through six hypothetical factual situations, in order to illustrate the problems of coordination that courts, i.e., notaries in these two countries may face in deciding the cases regarding inheritance with a foreign element. The aim of the paper is to examine whether the differences in the legal norms on international jurisdiction and applicable law have a negative impact on the resolution of inheritance law cases related to two states and to consider possible solutions in order to eliminate this negative impact.
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Riabokon, Ievgen, Yevhen Fursa, Olha Tsybulska, Alina Goncharova, and Olena Kryzhevska. "The concept of non-contractual obligations in inheritance law: international legal experience." Revista Amazonia Investiga 10, no. 45 (October 29, 2021): 221–29. http://dx.doi.org/10.34069/ai/2021.45.09.22.
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The article is devoted to the study and analysis of such areas of civil law as non-contractual structures, within the inheritance law of individual European Union countries, the emergence, development and implementation of such structures in regulations governing the inheritance procedures of countries such as Poland, Czech Republic, Republic of Lithuania and the Republic of Latvia. The purpose of the study in the monograph is a comprehensive analysis of the nature and specifics of legal and doctrinal bases of regulation and practice of non-contractual constructions in the inheritance law of individual EU countries (Poland, Czech Republic, Lithuania, and Latvia). As a result of the study the concept of non-contractual constructions of inheritance law is formed in the work. The types of non-contractual constructions, first of all their dialectical classification, architecture and place in the system of inheritance law are singled out and analyzed. An analysis of their identification and separation in different states, depending on the legal family, traces the integrity of the fundamental structure of knowledge about the obligatory rights of the testator within the will, heirs and beneficiaries in their biocentric expression and in the context of social ties. Emphasis is placed on rethinking and solving some problems in inheritance law, from the point of view of new world realities.
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MORGAN, MARC, and PEDRO CARVALHO JUNIOR. "Taxing wealth: general principles, international perspectives and lessons for Brazil." Brazilian Journal of Political Economy 41, no. 1 (March 2021): 44–64. http://dx.doi.org/10.1590/0101-31572021-3131.
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ABSTRACT The international debate on wealth taxation has been subject to renewed interest amid new proposals coming out of the US electoral cycle and the salience of wealth inequality. This article reviews the case for taxing wealth and its transfer across generations (wealth and inheritance taxes), analyzing their design from an international comparative perspective, and extracting lessons for Brazil. The long-debated “Tax on Large Fortunes” has never been implemented and the state-level “Tax on Inheritances” has been watered down over time. We propose a framework for the progressive implementation and reform of both taxes in the country. We argue, given the historical record and current research, that they are technically and administratively feasible propositions, notwithstanding important political economy considerations.
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Shaimardanova, Dilafruz. ""DIGITAL OBJECTS AND LEGACY OPENING: CROSS-BORDER HERITAGE CALLS "." Review of Law Sciences 8, no. 4 (December 24, 2024): 45–54. https://doi.org/10.51788/tsul.rols.2024.8.4./xmuf5720.
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"This study examines the complex problems of determining the place of discovery of inheritance in the form of digital objects in the context of international law and national legislation. The research methodology is based on the application of systemic, comparative-legal, and formal-legal methods of analysis, as well as the study of international practice in regulating digital inheritance. The author analyzes the fundamental problems arising from the integration of digital legal relations into existing legal systems, especially in the field of inheritance law. The study identifies key issues: the immateriality of digital assets, their transboundary nature, the lack of uniform legal regulation, inheritors’ difficulties in accessing digital assets, and the conflict between inheritance and privacy rights. As a result of the research, innovative solutions have been proposed, including the introduction of an exclusive blockchain system into notarial practice and the development of specialized legislation. The scientific novelty lies in the comprehensive analysis of the issue of digital inheritance, taking into account the specifics of the legal system of the Republic of Uzbekistan and the development of specific legal regulation mechanisms for the inheritance of digital assets. The practical significance of the research lies in the development of recommendations for improving the legislation in the field of digital inheritance using blockchain technology, including proposals for amendments to the current legislation and the creation of specialized legal acts. The obtained results can be used in the modernization of national legislation and the development of international legal mechanisms in the field of digital assets inheritance. "
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Trifonova, Kristine V., and Sergey G. Trifonov. "UNIFICATION OF INHERITANCE LAW PROVISIONS IN PRIVATE INTERNATIONAL LAW." Law of succession 4 (December 24, 2020): 13–19. http://dx.doi.org/10.18572/2072-4179-2020-4-13-19.
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The article discusses topical issues and features of the unification of inheritance law in the international private law. The beginning of unification processes is associated with the presence of various approaches to the settlement of hereditary relations complicated by a foreign element in various legal systems. The article provides a theoretical and legal analysis of such a phenomenon as a complication of hereditary legal relations of foreign a new subject. To solve certain conflict of laws in the field of inheritance law, in particular, by will, the main international acts are followed. The authors aim to study the unification processes in the field of inheritance law in the international private law, which reflect modern development trends in a theoretical sense. In conclusion, the authors come to the conclusion that the legislation of a number of states is trying to protect the rights of weak parties in a potentially equal legal relationship. In this case, we are talking about the corresponding legislative consolidation general principle of law— the use of favorable law for the weak side of the legal relationshipHowever, the possibility of unification approaches of states to solving the issue of post-mortem rights can be defined not even as a trend, but as a be separately considered within the framework of international organizations dealing with issues of unification of inheritance law.
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Tang, Jinju. "Cultural Inheritance and Dissemination of Movies: Taking China´s movies as an Example." International Journal of Education and Humanities 12, no. 1 (January 15, 2024): 6–10. http://dx.doi.org/10.54097/h80mtt62.
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This article takes China's movies as an example to explore the cultural inheritance and dissemination of movie. Firstly, the characteristics and value of movies as cultural symbols were introduced, emphasizing the ability of movies as a powerful medium of communication to influence culture. Then an analysis was conducted on the cultural inheritance and dissemination of China's movies, including the historical and developmental characteristics of China's movies, as well as the cultural elements and meanings in China's movies. Subsequently, the inheritance and innovation of Chinese movie culture were discussed, including the presentation and inheritance of traditional Chinese culture in movies, as well as the impact of contemporary social changes on China's movies. Then, specific movie cases were used to analyse the inheritance and dissemination of Chinese movie culture, including the movies "Farewell My Concubine" and "Crouching Tiger, Hidden Dragon". Finally, strategies for the inheritance and dissemination of Chinese movie culture were proposed, including improving the quality of movie creation, perfecting the movie industry system, reforming the movie review system, strengthening international cooperation and exchange, in order to enhance the international status of China´s movies.
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He, Qi, Xinyang Ai, and Zhiying Liu. "Helping Legal Tax Planning with Insurance and Trust: A Predictive Analysis Based on the Introduction of Inheritance Tax in China." Journal of Economics, Finance and Accounting Studies 6, no. 5 (September 13, 2024): 26–33. http://dx.doi.org/10.32996/jefas.2024.6.5.3.
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With the rapid development of China's economy and the accumulation of social wealth, the introduction of an inheritance tax has become a significant issue for regulating wealth distribution and achieving social equity. This paper reviews the history of modern inheritance tax in China, examines international experiences with inheritance tax collection, and analyzes the feasibility of implementing an inheritance tax in China based on the current economic landscape and wealth distribution. It also identifies key elements that should be considered in the implementation of an inheritance tax in China, providing a reference for future system design. Furthermore, this paper discusses the legitimate use of insurance and trusts as tax-saving tools in the context of an inheritance tax. It highlights how insurance can facilitate tax-free inheritance by designating beneficiaries, while trusts offer a tax optimization strategy for wealth inheritance through independent property management. The aim is to address the collection of inheritance tax with reasonable and legal tax-saving strategies.
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Yan, Youwei, Burin Plengdeesakul, and Pat Kotchapakdee. "Local Wisdom and Heritage in Contemporary Paper Cutting: A Decade-Long Literature Review and Analysis." International Journal of Religion 5, no. 10 (June 22, 2024): 1782–98. http://dx.doi.org/10.61707/x7eg9h14.
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Paper cutting, a revered component of China's intangible cultural heritage, is facing challenges in its inheritance and development. This study conducts a systematic review of research on paper cutting from 2013 to 2023. Despite a rise in international attention, numerous issues and challenges in the inheritance of paper cutting persist, including cultural discontinuity, a decline in interest among younger generations, commercial pressures, insufficient innovation, inadequate policy and professional protection, low international recognition, and marginalization within the educational system. The research identifies six key themes of paper cutting: history, education, international dissemination, folk paper cutting, and others. It proposes strategies for inheritance and innovation aimed at showcasing the indigenous wisdom of paper cutting, aiding in the better transmission and development of paper cutting as an intangible cultural heritage craft, and promoting its global spread and enhancement of influence.
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Zhong, Yiming, Shukun Tang, and Mei Lan. "Research on the Inheritance Path and the Branding Inheritance Model of Traditional Crafts." Sustainability 15, no. 7 (March 28, 2023): 5878. http://dx.doi.org/10.3390/su15075878.
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The inheritance of traditional crafts has contemporary value in the economy and socio-culture and, hence, the development of human civilization. China is well known for its traditional crafts and is the main subject of international traditional craft research; the Chinese government is the first leading force in traditional craft inheritance. This paper employs the grounded theory to analyze the content of 79 national policies on traditional crafts in China from 1960 to February 2022, and induces, compares, refines, and formulates an inheritance path for traditional crafts under the guidance of current public cultural policies in China. The path clarifies the Chinese government’s overall structure for traditional craft inheritance and can also serve as a reference for the international community in revitalizing traditional crafts and maintaining cultural continuity. The path contains five models, among which, the branding inheritance model is key to the revitalization of traditional crafts, yet in both theory and practice, there is a lack of implementation plans. This paper reviews branding theories, sorts out the four attributes of brand “Identification, Communication, Value, and Culture”, and then analyses the advantages of the branding inheritance model for traditional craft inheritance in four dimensions—recognition, identification, acquisition, and survival. Subsequently, this study selects the classical brand model focusing on each of the four attributes, explores the path to constructing the four attributes of traditional craft brands with a distinct operational logic, integrates the results of constructing the four attributes, forms a three-stage model of traditional craft branding inheritance, and analyzes the logical relationships of the components in the model. The model is a concrete implementation plan of the traditional craft branding inheritance, which aims to help public institutions formulate policies and guide practices in traditional craft inheritance, by providing a scientific strategic framework with a high degree of universality.
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Hoshima, Tsutomu. "The inheritance of Hiroshima." Bulletin of the Atomic Scientists 42, no. 6 (June 1986): 37–38. http://dx.doi.org/10.1080/00963402.1986.11459387.
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Jong Su Park. "Legal Issues of International Double Taxationby the Inheritance Taxes." Journal of IFA, Korea 26, no. 2 (August 2010): 147–82. http://dx.doi.org/10.17324/ifakjl.26.2.201008.004.
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Zhang, Wuyun. "Khoomei Changes in the Way of Art Inheritance and Dissemination." Highlights in Art and Design 3, no. 3 (July 20, 2023): 86–88. http://dx.doi.org/10.54097/hiaad.v3i3.11288.
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This article discusses Khoomei Changes in the way of art inheritance and dissemination, and analyze these changes. Khoomei the impact of the development and inheritance of art. With the development of society and the progress of science and technology, Khoomei there have been many changes in the inheritance and dissemination of art. Traditional Khoomei art inheritance methods include word of mouth, master-apprentice inheritance and local traditional festivals. However, with the impact of modernization, the effect of these methods may be limited. New changes appear in many aspects: First, the changes of the times have made Khoomei art needs to adapt to the needs and aesthetics of modern life; secondly, the changes in the education system have promoted school education. Khoomei the recognition and inheritance of art; the popularization of the media is also Khoomei the spread of art provides a broader platform; the rise of the Internet has made Khoomei art can be inherited and shared online; international exchanges have promoted Khoomei global communication and cultural exchange of art. These changes are right. Khoomei the inheritance and development of art have had a far-reaching impact. While diversifying the inheritance methods, it is also necessary to protect the traditional Khoomei artistic value; innovation and personalization of artistic expression Khoomei art injects new vitality; global communication and cultural exchanges have been strengthened. Khoomei the influence and awareness of art. In response to these changes, this paper proposes to strengthen Khoomei countermeasures and suggestions for art inheritance and dissemination, including strengthening education and training, using media platforms to promote, and actively participating in international cultural exchanges. These countermeasures are conducive to protection and development. Khoomei art enables it to adapt to the needs of modern society and be recognized and disseminated worldwide.
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Ajami, Fouad. "The Arab Inheritance." Foreign Affairs 76, no. 5 (1997): 133. http://dx.doi.org/10.2307/20048204.
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Bastin, Marie. "Inheritance and Love." Raisons politiques N° 92, no. 4 (January 4, 2024): 41–54. http://dx.doi.org/10.3917/rai.092.0041.
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L’argument contre la taxation de l’héritage fondé sur l’amour parental considère que l’héritage est un moyen de réaliser l’amour parental et qu’il est donc injuste de le taxer. Le but de l’article est de retourner cet argument sur lui-même. Pour cela je reconstruis la prémisse selon laquelle il est juste de favoriser l’amour parental, à partir d’une conception relationnelle de l’égalité et parviens à une définition de l’amour parental comme disposition à un soin profond et continu. Dès lors, un examen minutieux du lien entre héritage et amour parental révèle le caractère fondamentalement ambigu de l’héritage : il peut tout aussi bien favoriser que mettre en danger l’amour parental. Le risque que fait peser l’héritage sur l’amour parental justifie alors de le contrôler et de le redistribuer par la fiscalité successorale. Dans une société juste, la taxation de l’héritage n’est donc pas seulement compatible avec l’amour parental, elle est requise par lui.
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Devetak, Richard. "A rival Enlightenment? Critical international theory in historical mode." International Theory 6, no. 3 (October 9, 2014): 417–53. http://dx.doi.org/10.1017/s1752971914000128.
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This article proposes an understanding of critical international theory (CIT) as an historical rather than philosophical mode of knowledge. To excavate this historical mode of theorizing it offers an alternative account of CIT’s intellectual sources. While most accounts of critical international theory tend to focus on inheritances from Kant, Marx and Gramsci, or allude in general terms to debts to the Frankfurt School and the Enlightenment, this is not always the case. Robert Cox, for example, has repeatedly professed intellectual debts to realism and historicism. The argument advanced here builds on Cox by situating CIT in a longer intellectual heritage that extends from Renaissance humanism and passes through Absolutist historiography before reaching Enlightenment civil histories, including Vico’s history of civil institutions. The critical element in this intellectual heritage was the formation of a secular political historicism critically disposed to metaphysical claims based on moral philosophies. By recovering this neglected inheritance of criticism, we can articulate not only a critical theory to rival problem-solving theories, but propose a conception of theory as a historical mode of knowledge that rivals philosophical modes yet remains critical by questioning prevailing intellectual assumptions in International Relations theory.
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Du, Yanyan. "Protection of Intangible Cultural Heritage Based on VR: Taking Xiuyan Jade Carving Craft as an Example." Mathematical Problems in Engineering 2022 (August 4, 2022): 1–8. http://dx.doi.org/10.1155/2022/5146193.
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Innovative exploration of the inheritance and dissemination of intangible cultural heritage can make it play an important role in national development and international social exchange. By taking the inheritance and development of Xiuyan jade carving craft as the background, in this study, the design principle, technology platform, process flow, and technology integration of virtual display technology applied to jade carving technology are elaborated, and the realization of adopting virtual reality technology to assist inheritance of Xiuyan jade carving technology is summarized, so as to form the inheritance system mode, which is suitable for the modern lifestyle. Finally, VR technology is used to explore the development of visualization platform for Xiuyan craft, which further explores the way of intangible cultural heritage protection of traditional manual technology.
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Lutska, Galyna, Oleksandra Karmaza, Daria Koucherets, Vitalii Makhinchuk, and Sergii Koroied. "The analysis of the implementation of inheritance law in selected EU countries." Revista Amazonia Investiga 11, no. 49 (February 11, 2022): 149–55. http://dx.doi.org/10.34069/ai/2022.49.01.16.
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The purpose of the article is to analyze the peculiarities of the inheritance procedure of individual European countries. The subject of the study is the implementation of inheritance law in Spain, Germany and Austria. The research methodology includes the use of general scientific and special methods of scientific cognition: dialectical, historical and legal, formal and logical, method of hermeneutics, generalization, comparison, etc. Research results. The procedures for implementation of the right to inheritance in Spain, Germany and Austria are considered. The forms and features of making wills in these countries are studied. The cases of acceptance and rejection of inheritance are analyzed. The right of minors to make a will is covered.. The practical implication lies in the possibility of applying international norms in the legislation of Ukraine. Value / originality. The Authors’ proposals on the implementation of European experience in the inheritance legislation of Ukraine are given.
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Mykhayliv, Mariya. "REGISTRATION OF THE RIGHT TO INHERITANCE UNDER PRIVATE INTERNATIONAL LAW." Entrepreneurship, Economy and Law, no. 8 (2021): 11–17. http://dx.doi.org/10.32849/2663-5313/2021.8.02.
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Shilliam, Robbie. "Race and racism in international relations: retrieving a scholarly inheritance." International Politics Reviews 8, no. 2 (November 28, 2020): 152–95. http://dx.doi.org/10.1057/s41312-020-00084-9.
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Zaradkiewicz, Kamil. "Vacant inheritance, heirless inheritance and claims from Warsaw Decree (part I)." Nieruchomości@ : kwartalnik Ministerstwa Sprawiedliwości 2 (September 30, 2019): 11–24. http://dx.doi.org/10.5604/01.3001.0014.0236.
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In the reprivatisation procedures, conducted in Polish courts and before public administration bodies following the restoration of independence, it is increasingly frequently necessary to determine the person currently holding the right to restitution or compensation due to the death of the past owners. This means a necessity of determining the legal successors to people who held the right to nationalised (communalised) property, including – for individuals – their inheritors. Due to the principles of the international law applicable to people assigned during or immediately following the conclusion of World War II, it is connected with the necessity to apply the principles of then-current inheritance law. These will therefore be – in the western and northern regions of Poland, applicable provisions of the German civil law of 1896 (BGB), in the southern regions – the Austrian code of civil procedure of 1811 (ABGB), while in the central regions – the Napoleonic Code of 1804.The latter applies to the area of application of the decree dated 26 October 1945, which provides for the communalisation of land in Warsaw (on the ownership and usage of land within the boundaries of the capital city of Warsaw, so called Bierut’s Decree). This paper comprising two parts presents the basic solutions that refer to the institution of heirless inheritance (in the Napoleonic Code, also in ABGB), and so called vacant inheritance (les successions vacantes), which is a solution specific to French law, adopted in the territory of the Russian partition and which remained in force until 1947. The second part of this paper (in the next issue of the quarterly) will be devoted to an analysis of the consequences of deeming an inheritance to be vacant under the erstwhile art. 811 of the Napoleonic Code, and to the provisions of Polish intertemporal law that applied to this solution following the standardisation of inheritance law after 1946.
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Bagi, Judit. "A nők és a földkérdés a Kelet-afrikai Közösség tagállamaiban." Afrika Tanulmányok / Hungarian Journal of African Studies 13, no. 1-2. (August 20, 2019): 45–56. http://dx.doi.org/10.15170/at.2019.13.1-2.3.
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In this paper I am introducing the change in women’s rights regarding land inheritance and the way it has impacted society in the member states of the East African Community. Besides presenting the results achieved, I am highlighting its inadequacies and the challenges yet to solve as well. Some interviews have aided my research, which I have conducted recently about the East African land inheritance situation with international Africa experts, and with the representative of the Rwandan Gender Monitoring Office in 2016. I am focusing on Rwanda, but also mentioning Kenya, Uganda, Burundi, Tanzania, and South Sudan due to the regional comparison of the relevant laws affecting land ownership and inheritance.
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Krivošejev, Vladimir. "To inherit heritage or to inherit inheritance?" Issues in Ethnology and Anthropology 10, no. 2 (February 28, 2016): 427. http://dx.doi.org/10.21301/eap.v10i2.7.
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The Republic of Serbia is one of the few, if not the only country in the world that, at ratification and translation of the term „baština“– heritage which appears in two significant and related international conventions of UNESCO, used different terms: „baština“– „heritage“, with regard to the Convention Concerning the Protection of the World Cultural and Natural Heritage, and „nasledje“ –inheritance in the Convention for the Safeguarding of the Intangible Cultural Heritage. One of the reasons for the subsequent rejection of the term heritage could lay in the opinion that it was the case of (end of 20th and beginning of the 21st century) political bureaucratic introduction of an old, forgotten word, which also contains the notion of gender incorrectness based on pointing out the inheritance through the male line, which could be in conflict with international law. The views expressed in this paper suggest the unsustainability of these claims, as well as greater suitability of the term „baština“– heritage. Namely, the ratification of the Convention Concerning the Protection of the World Cultural and Natural Heritage was done as early as in 1974, and since then the term „baština“– heritage was used, its new introduction into use on the basis of recent daily political aspirations cannot be the case. At the same time inheritance through the male line is encountered with the use of the Latin word „patrimonium“, which is the basis for the terms used in the official translation of the UNESCO-listed conventions in French and Spanish: „patrimoine“ and „patrimonio“ (and other Roman languages) so that the use of the term „baština“ –heritage cannot be a violation of international legal norms. Finally, bearing in mind the fact that, in general, use of languages is impossible to achieve complete gender purism, it is necessary to emphasize that in contrast to the term „nasledje“ – inheritance, the term „baština“ – heritage is more suitable for use in Serbian language when it comes to the concept of inheritance, preservation and transmission of universal values promoted by the UNESCO Convention, as well as for translating the notion of heritage science.
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Lukianov, Dmytro, Inesa Shumilo, and Mariia Lukan. "Conflict of Law Regulation in Cross-Border Copyright Inheritance." Journal of the National Academy of Legal Sciences of Ukraine 27, no. 2 (June 27, 2020): 49–63. http://dx.doi.org/10.37635/jnalsu.27(2).2020.49-63.
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Inheritance is one of the legal means that ensure the effective implementation of copyright, therefore the protection of the interests of testators and their successors in cross-border matters is an important task of international private law. Modern national systems of inheritance and copyright operate independently. Due to the influence of economic, political and socio-cultural factors, the unification of substantive law of these industries is unlikely, so the conflict of law method of regulation remains dominant in this area. The paper highlights the main problems of conflict of law regulation of cross-border copyright inheritance and offers approaches to overcoming them. The authors address such issues as forms of manifestation of a foreign element in the relations of copyright inheritance; problems of distinguishing between intellectual and inheritance statutes; features of the application of the point of contact lex loci protectionis; the principle of territoriality, etc. Based on the analysis, it is concluded that the subordination of key issues of copyright inheritance to the conflict rules of the intellectual statute extends the principle of territoriality to these relations and necessitates multinational protection of these relations. The paper supports the opinion of scholars who criticise the concept of territoriality in matters of copyright protection, proving its ineffectiveness. Ultimately, the authors suggest that the tools of private international law allow for flexible approaches and do not equate copyright, which is more related to personal status, and industrial property rights, aimed at achieving commercial interests. It is proposed to achieve greater flexibility by detailing the scope of the conflict of law rules and establishing a system of conflict bindings, which will allow to choose the law that is more related to the circumstances of the case.
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Gafarova, Khanimana. "INHERITANCE STATUTE: A COMPARATIVE ANALYSIS OF THE LEGISLATION OF DIFFERENT STATES." Legal Horizons 16, no. 1 (June 23, 2023): 45–56. http://dx.doi.org/10.54477/lh.25192353.2023.1.pp.45-56.
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In the modern period, as a result of the comprehensive development taking place in the international arena, there has been an increase in the number of hereditary relations of an international nature. Regulation of basic international hereditary relations deemed to be one of the urgent problems of our time. The reason for this problem is that the substantive rights of States in this area differ from each other. Studying the legislation of the world countries in the field of inheritance and conducting a comparative analysis, we observe significant differences, the absence of an international regulatory mechanism in this area or the presence of certain legal gaps. It is obvious that legislative acts in the field of regulation of these relations are different both in content and in form.
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Pandiangan, L. Elly AM. "A AN ANALYSIS OF HERITAGE LEGAL LAW FOR FOREIGN NATIONAL HEIRS ON THE PERMANENT OBJECT (PROPERTY) BASED ON CIVIL LAW." Advances in Social Sciences Research Journal 7, no. 4 (April 24, 2020): 186–96. http://dx.doi.org/10.14738/assrj.74.8080.
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In Indonesia, there is still no national legal entity regarding the inheritance law that can be applied to all Indonesian citizens. Therefore, the inheritance law that is applied to all Indonesian citizens is still different due to the classifications of the citizens. This study basically describes the inheritance rights of Foreign Citizens (foreigners) over fixed objects (treasure) especially the land in Indonesia. In the legal structure in Indonesia until now there has not yet been established national inheritance law provisions that regulate the rights of inheritance from foreign citizenship, while in the Basic Agrarian Law (UUPA) Law. No. 5 0f 1960, foreign nationals may not obtain ownership rights over land. Marriage law is legal, if it is done according to the law of each religion and belief as explained in article 2 paragraph (1) of law number 1 of 1974 concerning the marriage. Thus differences in citizens do not prevent a person from marrying and obtaining his inheritance rights, this difference in citizenship is a series of existing laws that are subject to customary law, how in terms of inheritance that are fixed objects will they be synchronized with International Civil Law (ICL) in obtaining objects that are usually done by way of buying and selling, grants, or by inheritance. The result of this study are the transfer of the inheritance of Foreign Citizens, especially regarding the land. Foreign citizens must relinquish their rights as heirs to the land, and within one year have to relinquish their rights. The rare several obstacles in the application of this law because there is no national inheritance law that regulates such cases because in religious and customary laws, there are no rules that limit the inheritance rights of foreign countries in Indonesia.
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Zhang, Guocheng. "Cuju Culture as an Example to Explore the Development and Protection Countermeasures of Chinese Traditional Sports Culture in the Perspective of Intangible Heritage." Frontiers in Humanities and Social Sciences 4, no. 1 (January 23, 2024): 53–57. http://dx.doi.org/10.54691/rqd0p164.
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According to the previous cuju development status of the visit, research results, to grasp the cuju culture of the historical development of the law, sorting and analyzing the non-heritage, traditional sports culture theory and principles, and then put forward proposals and countermeasures, with a view to help the cuju culture as a representative of the inheritance and development of the national traditional sports culture. Through the Cuju history and modern Cuju inheritance status comparison and problem analysis, combined with the foreign exchange of Cuju culture in recent years, for Cuju modern inheritance and international promotion of the further development of the corresponding recommendations, hoping to play a certain guiding significance to the protection and development of Cuju culture.
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Allinson, Jamie. "Counter-revolution as international phenomenon: the case of Egypt." Review of International Studies 45, no. 2 (January 25, 2019): 320–44. http://dx.doi.org/10.1017/s0260210518000529.
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AbstractThis article argues that the case of the Egyptian 2011 revolution forces us to rethink accounts of counter-revolution in International Relations. The debate over whether the events of 2011–13 in Egypt should be considered a ‘revolution’ or merely a ‘revolt’ or ‘uprising’ reflects an understanding of revolutions as closed and discrete events, and therefore of international counter-revolution as significant only after revolutionary movements have seized sovereign power. Against this account, which maintains the idea of sovereignty as the boundary between domestic/social and international/ geopolitical phenomena, I argue that counter-revolutions can operate across boundaries during revolutionary situations before and to prevent revolutionary transformation and therefore affect whether a revolutionary sovereign power is established at all. Such counter-revolutions draw upon both the ideological inheritance of historical strategies of international ‘catch-up’, and the cross-border class relations that these different strategies bring into being. In the Egyptian case, the counter-revolution thus relied upon two factors deriving from this strategy: the ideological inheritance of Nasserism as a response to international hierarchy, and the integration of the post-Nasser Egyptian ruling elite with Gulf financial, and US security, networks.
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Houben, Henriette, and Ralf Maiterth. "Breite Bemessungsgrundlage und niedriger Proportionaltarif als alternative Erbschaftsteuerreform – Eine empirische Analyse." Perspektiven der Wirtschaftspolitik 11, no. 2 (May 2010): 204–22. http://dx.doi.org/10.1111/j.1468-2516.2010.00334.x.
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AbstractThis submission deals with an alternative to the German Inheritance Tax Reform Act 2009 in form of an inheritance tax with a broad tax base and low tax rates. In contrast to the new German Estate Tax Act we analyse an inheritance tax reform proposal that provides no tax relief for particular asset categories but contains low proportional tax rates. Our empirical analysis shows that abolishing of tax exemptions and market valuation of assets lead to a remarkable broadening of the inheritance tax base and enables substantial tax rate cuts.
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Xu, Xiao Li, Guo Xin Wu, Hong Jun Wang, and Tao Chen. "Construction of an International IT-Driven Sharing Platform for Inheriting and Communication of Dongba Manuscripts." Applied Mechanics and Materials 610 (August 2014): 760–63. http://dx.doi.org/10.4028/www.scientific.net/amm.610.760.
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Dongba hieroglyph among Naxi ethnic minority is the only globally recognized hieroglyph still in use. Dongba ancient manuscripts are registered on the list of Memory of the World by UNESCO. In order to secure the inheritance and communication of Dongba Manuscripts, we analyze the obstacles encountered in the process of inheritance and communication. We apply IT to construct a digital and network-oriented international Dongba Manuscripts information sharing platform to collect, sort out, extract and disseminate digitalized information of Dongba Manuscripts hieroglyph. Environment and technology support should be provided to carry out remote academic research and exchanges through the international sharing platform. Efforts should be made to seek digital channels to rescue and inherit Memory of the World, Dongba Manuscripts.
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KARMAZA, О. О. "INHERITANCE IN THE INTERNATIONAL PRIVATE LAW: LEGISLATION OF UKRAINE AND HUNGARY." Scientific Journal of Public and Private Law, no. 1 (2020): 42–46. http://dx.doi.org/10.32844/2618-1258.2020.1.8.
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Lohoiko, O. O., and O. O. Kunishnikova. "FEATURES AND SPECIFICS OF REGULATION OF INHERITANCE RELATIONS OF INTERNATIONAL CHARACTER." Juridical scientific and electronic journal, no. 10 (2021): 124–26. http://dx.doi.org/10.32782/2524-0374/2021-10/29.
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Zhang, Ting-Ting. "The value and inheritance of Confucian culture in international Chinese Teaching." JOURNAL OF CHINESE HUMANITIES 70 (December 31, 2018): 249–56. http://dx.doi.org/10.35955/jch.2018.12.70.249.
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MYKHAILIV, M. О. "PECULIARITIES OF THE LEGAL REGIME OF INHERITANCE IN PRIVATE INTERNATIONAL LAW." Law and Society, no. 4 (2020): 292–301. http://dx.doi.org/10.32842/2078-3736/2020.4.42.
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Bertron, Caroline. "Educating Inheritors. Economic Socialization in Swiss International Boarding Schools." Swiss Journal of Sociology 50, no. 2 (September 6, 2024): 209–31. http://dx.doi.org/10.26034/cm.sjs.2024.6037.
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In the context of the increased concentration of wealth at the top of the social spectrum, the article studies the role of economic inheritance in the education of elites. The article relies on a study at several international boarding schools based in Switzerland to explore wealth-related school policies (notably through pocket money and philanthropy), economic socialization, and their impact on students’ self-identifications as a privileged elite.
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Araviashvili, Maia. "GENDER ASPECTS OF INHERITANCE MANAGEMENT IN GEORGIA CULTURAL PRACTICES VS LAW REGULATIONS." Problems of Management in the 21st Century 9, no. 3 (December 20, 2014): 183–96. http://dx.doi.org/10.33225/pmc/14.09.183.
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After gaining independence in 1991 Georgia adopted the new constitution, received liberal laws and joined international conventions, which formally guarantee gender equality. However, law regulations do not come in accordance with cultural values, and are not shared by society. Consequently, the problems of gender inequality are still vital issues in Georgian society. Traditionally, informal practice of dowry giving protected women and gave them independence in a new family. Nowadays, in Georgia a daughter and a son formally have equal access to their parent’s inheritance, but there are very rare cases when a woman demands her part of it. This is not justified by society to contend for the inheritance with a brother. Formal institutions are not strong to prevent this economic form of domestic violence. The methodology of the research is complex: expert interviews were recorded and analyzed, to study data about the inheritance registration and court records pertaining to inheritance litigations, the method of content analysis was used; apart from this, ethnographic resources and surveys were examined. The findings of the proposed research article provide a complex picture of this really vital problem still affecting the post-soviet Georgian society. Key words: culture, gender, inheritance, law, and management
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Stern, Rachel. "Unpacking Adaptation: The Female Inheritance Movement in Hong Kong." Mobilization: An International Quarterly 10, no. 3 (October 1, 2005): 421–39. http://dx.doi.org/10.17813/maiq.10.3.q67572r37257vx66.
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In 1994, after a year of intense activism by indigenous women and their urban supporters, indigenous women in the New Territories of Hong Kong were legally allowed to inherit land for the first time. In pushing for legislative change, the female inheritance movement adopted key ideas—gender equality, human rights and a critique of patriarchy—from a global vocabulary of feminism and human rights. This article examines this rights frame to understand how, if at all, activists modified international conceptions of discrimination and rights to fit Hong Kong. Overall, the ideology was not fundamentally altered or adapted, but indigenized by local activists through the use of local symbols. More deep-rooted change was not necessary for two reasons: First, in the pre-handover moment, rights arguments derived political currency from their association with an international community. Also, critical movement participants, here termed translators, helped encompass the indigenous women's individual kinship grievances within a broader movement based on rights.
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Pan, Licheng. "The Development and Prospect of Neoliberalism International Relations Theory." Journal of Education, Humanities and Social Sciences 1 (July 6, 2022): 266–72. http://dx.doi.org/10.54097/ehss.v1i.671.
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Neoliberalism international relations theory occupies a great position in current international relations research and is one of the three existing international relations paradigms.Through a retrospective study on the mainstream branches of neoliberalism international relations theory, this paper summarizes the research starting points, main arguments, and shortcomings of the major schools of neoliberalism international relations theory, and sorts out the development and inheritance relationship between the major theories, comparing the similarities and differences between international theory under the neoliberalism school and other schools such as realist international relations theory. Through the method of literature review, the journals and monographs that are of great significance to various schools of neoliberalism are reviewed. The establishment of neoliberalism international relations theory has gone through a complex process, it is inherited from the traditional liberalism paradigm and has undergone considerable development in the second half of the 20th century. The formulation of neoliberalism international relations theory is a process of compromise between traditional liberal international relations theory and realism. It accepts many theoretical starting points and assumptions from realism and is also influenced by other disciplines such as economics. On this basis, several important branches have been developed. They are related to each other and share many ideological origins and basic assumptions.There is an obvious relationship of inheritance, development and iteration among different branch of theories. Although neoliberalism international relations theory has not completely replaced realist international relations theory, its proposal is still of epoch-making significance as it provides a new perspective to examine international politics and make up for the deficiencies of realist international relations theory.
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Tsal-Tsalko, Yuliia, Viktoriia Bazhanova, Olha Verba, and Liubov Korchevna. "Protection of the rights and interests of the child during inheritance: constitutional principles." Revista Amazonia Investiga 11, no. 52 (May 29, 2022): 212–20. http://dx.doi.org/10.34069/ai/2022.52.04.23.
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The protection of the rights and interests of the child is a priority of the family policy of any civilized state. Today's youth is developing rapidly, mastering new technologies and types of communication. This is especially important from a perspective point of view because researching this legal phenomenon, we care about the future – our heritage, the rights, and the interests of our descendants. In this study, we looked at the basic principles and legal norms related to children's rights to inheritance. Additional attention is paid to the inheritance rights of persons conceived but born after the death of the testator. We used general scientific and special scientific methods such as system-structural and formal-legal to study regulations and analyze and interpret legal provisions related to inheritance by children. As a result of the study, we found that the inheritance right of children is a complex legal phenomenon, which is based on national and international law, ratified by relevant laws, and therefore approved as part of national law. Civil law guarantees the testator's children a mandatory share of the inheritance, which is detailed in the code and case law. The legal capacity of a person conceived but born after the death of the testator is conditional and becomes valid only in the case of live birth, which opens up opportunities for inheritance.
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Smirnykh, Sergey E. "ISSUES OF EXERCISING OF THE CHILDREN'S RIGHT TO INHERITANCE IN PUBLIC INTERNATIONAL AND PRIVATE INTERNATIONAL LAW." Law of succession 2 (May 27, 2020): 44–47. http://dx.doi.org/10.18572/2072-4179-2020-2-44-47.
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Dari, Nayu Triska Wulan, and Diana Rani. "Pelaksanaan Pembagian Harta Warisan Di Desa Tuntungan II Kecamatan Pancur Batu Kabupaten Deli Serdang Menurut Hukum Adat." Wajah Hukum 7, no. 2 (October 31, 2023): 520. http://dx.doi.org/10.33087/wjh.v7i2.1307.
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This inheritance law cannot be separated from human life itself because this inheritance law is very closely related between parents and children in terms of property that will be owned or given by their children. Therefore, related to the problem of heirs, they should know about who is called an heir, then the rights and obligations that must be accepted by heirs and the grouping of heirs in inheritance law so as to reduce the existence of misunderstandings between heirs with one another in distribution of inheritance in society. In the distribution of inheritance on inheritance in general, it must be fairly regulated based on the law that applies in the inheritance process. Therefore, the distribution of inherited assets should fulfill the elements of justice and achieve peace in the distribution of inherited assets because it is the most important thing so as not to cause legal consequences in the future. The research method is empirical legal research type, library data sources and field research. The sampling technique is used by purposive sampling. Data collection techniques are interviews and library research as well as qualitative analysis. The results of the research are the implementation of the distribution of inheritance in Tuntungan II Village, Pancur Batu District, Deli Serdang Regency according to customary law, the karo village community still uses two applicable laws, namely the national law (KUHPerdata) and customary law where the customary law prioritizes the distribution to male heirs rather than female heirs and the obstacles faced in implementing the distribution of inheritance in Tuntungan II Village, Pancur Batu District, Deli Serdang Regency according to customary law is patrilineal or prioritizing the distribution of heirs to men then raises the greedy nature of male heirs and a sense of unfairness from female heirs, causing disputes / disputes between the two.