[1]
L. Lanz, “RISING COMPANY VALUES AND INSUFFICIENT ALLOWANCES – NEED FOR REFORM OF INHERITANCE AND GIFT TAX EXEMPTION RULES”, VFU, no. 24, pp. 48–55, Jul. 2025, Accessed: Feb. 04, 2026. [Online]. Available: https://ejournal.vfu.bg/index.php/vfu/article/view/190