LANZ, Lena. RISING COMPANY VALUES AND INSUFFICIENT ALLOWANCES – NEED FOR REFORM OF INHERITANCE AND GIFT TAX EXEMPTION RULES. E-Journal VFU, [S. l.], n. 24, p. 48–55, 2025. Disponível em: https://ejournal.vfu.bg/index.php/vfu/article/view/190. Acesso em: 3 aug. 2025.