This paper presents an analysis of the extent to which tax planning affects the level of the inheritance tax rate that is perceived to be fair. In a factorial survey conducted in Germany, tax planning was found to increase the fair tax rate by approximately 4 percentage points. The fair tax rate is determined by not only the size of the bequest, the relationship of the heir to the bequeather, a...

The gauge coupling constant unification at the low (O(TeV)) scale can be obtained just in four dimensions, without help of the power like renormalization group evolution in extra dimensions, due to the presence of some extra particle states at intermediate scales. We show explicit examples of such extra states in the range of 100 GeV – 1 TeV which can be easily observed on future colliders and ...

Buying and selling land has become a natural thing in Indonesia. The need for is increasing daily along with the increase human population. In buying land, one must pay attention to ownership of which inheritance land. This study aims determine juridical review legal consequences sale purchase disputed without going through Land Deed Maker Official (PPAT). method used this research normative em...

European famines and their legacies continue to play a significant role in heritage practices societal debates. This calls for an examination of recent scholarship about these heritages hunger, as well the formulation future directions that relatively young field famine studies could explore. article engages with ground-breaking Finland, Ireland, Scotland, Sweden, Ukraine Russia relation museol...

Considering how difficult it is for a pin in the ocean to be found, painstaking searches among historical documents and eyewitness accounts often end up with more unknowns questions. We developed three-tier geo-spatial tech-based approach discover unfold lost WWII heritage features countryside of Hong Kong that can applied other contexts. It started an analysis texts, old maps, aerial photos, m...

The division of inheritance in Islamic teachings is regulated very clearly and detail. Each heir has rights shares them with his parents or relatives who have died. This section the Qur'an Sunnah clear explanations mention numbers. However, an may lose certain cases. One way to kill heir. article will describe analyze murder as a barrier terms four schools thought. type research literature stud...