Relevant bibliographies by topics / Cross-border inheritance

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Book chapters
  4. Conference papers

Academic literature on the topic 'Cross-border inheritance'

Author: Grafiati
Published: 4 June 2021
Last updated: 26 July 2025

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Journal articles on the topic "Cross-border inheritance"

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Shaimardanova, Dilafruz. ""DIGITAL OBJECTS AND LEGACY OPENING: CROSS-BORDER HERITAGE CALLS "." Review of Law Sciences 8, no. 4 (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:
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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 (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 regulat
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Elena, Șuncarșciuc. "Statutul persoanei fizice şi metode de soluţionare a conflictelor de legi în domeniul moștenirii." Studii Juridice Universitare 1-2 2019 (February 17, 2019): 156–61. https://doi.org/10.5281/zenodo.3670605.

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<strong>The statute of the individual and methods of solving conflicts of laws in the field of inheritance</strong> This article examines the issue of the status of individual in private international law, but also the methods of solving conflicts of laws in the field of inheritance, as nowadays, an international succession debate presents a serious difficulty, first of all in terms of conflict of jurisdiction and conflict of law, as the countries of the world are characterized by an extraordinary diversity of local laws and rules of applicable laws. The international succession as a field of
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van Vijfeijken, Inge J. F. A. "One Inheritance, One Tax." EC Tax Review 26, Issue 4 (2017): 214–19. http://dx.doi.org/10.54648/ecta2017023.

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The problem of double inheritance tax is caused by a lack of tax treaties, diverging Succession Law and diverging Inheritance Tax. In December 2011 the European Commission (EC) adopted a package of instruments to deal with the difficulties regarding cross-border inheritances, but nothing really happened since then. The European Court of Justice (ECJ) can prevent double taxation in some cases, but the scope of effect of the TFEU is limited. In 2014 an expert group was installed by the EC to identify tax problems faced by individuals who move from one EU country to another. The expert group had
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LUKIANOV, D. V., I. A. SHUMILO, and M. O. LUKAN. "Conflict of Law Regulation in Cross-border Copyright Inheritance." Journal of the National Academy of Legal Sciences of Ukraine 27, no. 2 (2020): 60–80. http://dx.doi.org/10.31359/1993-0909-2020-27-2-60.

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Peeters, Bruno. "Tackling Cross-Border Inheritance Tax Obstacles within the EU." EC Tax Review 21, Issue 2 (2012): 54–56. http://dx.doi.org/10.54648/ecta2012006.

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Korom, Ágoston. "Requirements for the cross border inheritance of agricultural property." Journal of Agricultural and Environmental Law = Agrár- és Környezetjog 17, no. 33 (2022): 63–74. http://dx.doi.org/10.21029/jael.2022.33.63.

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Regulation 650/2012/EU does not substantially affect the powers of Member States with regard to the inheritance of agricultural property, but Member States are not exempted from the EU control mechanism on fundamental economic freedoms in this area. Article 345 of TFEU, according to settled practice, prevails as private autonomy which, in principle, may not extend to national rules on the succession of agricultural property. Most of the CJEU decisions in this area concern to inheritance duties, where the CJEU exercises special control. The practice developed by the CJEU in the case of other re
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Yunatskyi, Marian, and Vira Shepeliuk. "COMPARATIVE ANALYSIS OF INHERITANCE LEGISLATION IN UKRAINE AND POLAND: CIVIL AND TAX ASPECTS." PUBLIC ADMINISTRATION AND LAW REVIEW, no. 4 (December 30, 2023): 46–56. http://dx.doi.org/10.36690/2674-5216-2023-4-46-56.

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This comprehensive study delves into the inheritance laws of Ukraine and Poland, shedding light on their common features and distinguishing factors. In an era of increasing cross-border estates and globalized family structures, understanding the intricacies of inheritance laws in these two nations is of paramount importance. The analysis begins by exploring shared legal terminology and concepts, such as "testament," "intestate succession," and the emphasis on family and kinship in determining inheritance rights. Both countries provide provisions for disinheritance under specific circumstances
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Putintseva, Ekaterina P. "PROPERTY RIGHTS OF SPOUSES IN CASE OF CROSS-BORDER INHERITANCE." European and Asian Law Review 4, no. 1 (2021): 61–68. http://dx.doi.org/10.34076/27821668_2021_4_1_61.

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Luchena, Gracia. "Analysis of ECJ case law on discriminatory treatment of cross-border inheritance tax." Bratislava Law Review 1, no. 1 (2017): 15–28. http://dx.doi.org/10.46282/blr.2017.1.1.66.

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Recently, the European Commission has launched a package which deals with issues of double taxation and discriminatory tax treatment in the area of inheritance and estate tax. In the paper the Commission discusses ten cases in which the European Court of Justice examined the inheritance tax rules of Member States. In eight out of the ten cases it concluded that the Member States in question breached EU rules on the free movement of capital and/or freedom of establishment. For example, on the 3rd of September 2014, the ECJ entered/made a judgment resolving that the Spanish Inheritance Tax shoul
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Dissertations / Theses on the topic "Cross-border inheritance"

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Edman, Tove, and Linnea Svantesson. "Europeiskt arvsintyg : En granskning av det internationella arvsintyget i EU:s arvsförordning." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Institutet för utländsk rätt, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-27183.

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The purpose of this thesis is to investigate the European certificate of succession, and how it affects Swedish inheritance law. The European certificate of succession is a European document that will be introduced in august 2015 in the EU regulation of succession. The certificate of succession is meant to simplify the current process of cross-border inheritance by legitimizing the concerned parties, which according to the regulation are: heirs, legatees, executors of wills and administrators of the estate. According to the regulation, the member state of which the deceased had habitual reside
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Widforss, Julia, and Erica Näs. "Gränsöverskridande arvskiften : En analys av domsrätts- och lagvalsfrågan med beaktande av EU:s förordning nr 650/2012 samt dess förhållande till tredjestat." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-21663.

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In today’s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions. This un-certainty, to which court has jurisdiction and to which country’s law is applicable, is con-sidered as incompatible with the free movement of people and c
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Wiberg, Caroline. "Cross Border Inheritances and European Community Law : Juridical double taxation of inheritances and the free movement of capital." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11110.

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<p>Double taxation is known as restricting the free flow of capital and accordingly results in a limited access of the internal market. Although, not many Member States have entered into double taxation conventions in order to avoid juridical double taxation of inheritances. The question then arises whether this failure to eliminate juridical double taxation is restricting the free movement of capital. The ECJ‟s case law regarding inheritance taxes are very varying. In its initial case law, the ECJ stated that national measures which reduce the value of the inheritance are in breach of EC law.
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Book chapters on the topic "Cross-border inheritance"

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Wu, Chunming. "The Indigenous Paleolithic Cultural Inheritance in the “Maritime Region of Southeastern Asia” During the Early Neolithization Around 10,000 Years Ago." In The Archaeology of Asia-Pacific Navigation. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-4079-7_3.

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AbstractThe “Maritime Region of Southeastern Asia” between the south coast of China and Southeast Asia was once an important cross-border community in the multicultural lineages of human history. During the Mesolithic age around ten thousand years ago and the era of synchronically global and tremendous cultural change in human prehistory, the indigenous cultural connotation in this region and its unique model of cultural evolution along with both inheritance, continuation, and innovation between the Paleolithic and Neolithic age, are of great significance in the cultural history of humankind a
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Wu, Chunming. "The Indigenous Paleolithic Cultural Inheritance in the “Maritime Region of Southeastern Asia” During the Early Neolithization Around 10,000 Years Ago." In The Archaeology of Asia-Pacific Navigation. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-4079-7_3.

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AbstractThe “Maritime Region of Southeastern Asia” between the south coast of China and Southeast Asia was once an important cross-border community in the multicultural lineages of human history. During the Mesolithic age around ten thousand years ago and the era of synchronically global and tremendous cultural change in human prehistory, the indigenous cultural connotation in this region and its unique model of cultural evolution along with both inheritance, continuation, and innovation between the Paleolithic and Neolithic age, are of great significance in the cultural history of humankind a
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Kirillova, E. A. "Some issues of cross-border inheritance." In Advanced Studies in Science: Theory & Practice. Global Partnership on Development of Scientific Cooperation Limited Liability Company; Ron Bee & Associates, 2015. http://dx.doi.org/10.17809/03(2015)-01.

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"CROSS-BORDER ISSUES RELATED TO INHERITANCE TAX FROM THE EU PERSPECTIVE." In EU Cross-Border Succession Law. Edward Elgar Publishing, 2022. http://dx.doi.org/10.4337/9781785365300.00036.

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Liu, Yao, Yan Li, Xiaowen Li, Qingwei Zhang, and Pengjun Wu. "Cross-Border Integration of Shadow Puppetry and Generative Artificial Intelligence: Inheritance and Innovation." In Frontiers in Artificial Intelligence and Applications. IOS Press, 2025. https://doi.org/10.3233/faia250335.

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Chinese traditional culture is not only a form of artistic entertainment, but also records and reflects all aspects of traditional life, carrying the emotions and wisdom of the working people. However, in the process of inheritance, China’s intangible cultural heritage faces many challenges: the aging of traditional performance forms and repertoires, lack of successors in artistic inheritance, insufficient market demand, and insufficient dissemination. As a new technology that generates new data or content through algorithms and models, generative artificial intelligence technology has shown g
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Avsec, Franci. "Slovenia: In Search of a Sensitive Balance between Economic, Social, and Ecological Functions of Agricultural Land and Rural Areas." In Acquisition of Agricultural Lands : Cross-Border Issues from a Central European Perspective. Central European Academic Publishing, 2022. http://dx.doi.org/10.54171/2022.jesz.aoalcbicec_12.

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The Slovenian Constitution guarantees the right to private property and inheritance; emphasizes the economic, social, and environmental functions of property and grants special protection to agricul- tural land. According to these provisions, middle-sized family farms are protected against division so that they are, in principle, inherited by a single testamentary or intestate heir, while the number of other heirs and their inheritance shares are reduced. The legal transfer of agricultural land, forests, and farms is subject to several substantial restrictions and prior administrative control.
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Fawcett, James J., Máire Ní Shúilleabháin, and Sangeeta Shah. "The Right to Property, Foreign Judgments, and Cross-Border Property Disputes." In Human Rights and Private International Law. Oxford University Press, 2016. http://dx.doi.org/10.1093/law/9780199666409.003.0015.

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Abstract This chapter focuses on the impact of the right to property on English and EU rules of private international law. The right to property protects rights in land, moveable property, and intellectual property and may be engaged in commercial property transactions, State expropriation, inheritance laws, and the adjustment of property rights in family law proceedings. Article 1P1 has exerted relatively little influence on the development of English private international law. In cases where it might be instrumental, it is often not pleaded at all, and even where it is invoked by counsel, th
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Ledwoń, Paulina. "Poland: An Attempt at a Balance Between the Protection of Family Holding and the Freedoms of the European Union." In Acquisition of Agricultural Lands : Cross-Border Issues from a Central European Perspective. Central European Academic Publishing, 2022. http://dx.doi.org/10.54171/2022.jesz.aoalcbicec_8.

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The aim of this article is to present the problem of acquisition (including cross-border acquisition) of agricultural real estates and agricultural holdings in the Republic of Poland, with particular empha- sis on the issue of regulating the acquisition of agricultural real estates as an instrument for the protection of family farms. By analyzing current legislation, jurisprudence, and doctrine, the author tries to discern the key issues in the field of agricultural law. Starting from fundamental notions on which the whole article is based, such as real estate, agricultural real estate (land),
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Conference papers on the topic "Cross-border inheritance"

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Yang, L. "CHINESE BRONZE CULTURE IN MODERN GARMENTS." In Scientific research of the SCO countries: synergy and integration. Crossref, 2024. https://doi.org/10.34660/inf.2024.76.84.098.

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With people’s increasing attention to traditional culture and the ever-increasing aesthetic demands, the application of bronze elements in modern clothing is becoming more and more promising. It not only promotes the innovation and development of the clothing industry, but also provides a new platform and opportunity for the inheritance and promotion of traditional culture. As an important part of Chinese traditional culture, the application of bronze elements in modern clothing helps to inherit and promote traditional culture. At the same time, through the combination of modern fashion elemen
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