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1

Syaidiqi, Ichsan, and Latipah Nasution. "Apakah Mengembalikan Hadiah Hasil Kejahatan, Meniadakan Proses Penyidikan? (Analisis Kasus penerima hadiah Doni Salmanan)." ADALAH 6, no. 2 (2022): 61–66. http://dx.doi.org/10.15408/adalah.v6i2.26915.

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Since the discovery of the fraudulent investment case carried out by Doni Salmanan, law enforcement officers then confiscated the financial assets involved in the case. In addition to the ownership of luxury homes, financial assets in banks, to gifts that were given to a number of public figures. There were also several public figures who then voluntarily returned the gifts to police investigators, but the question arose as to whether returning the items could abolish the ongoing legal process. This paper tries to examine these events from the perspective of criminal law theory, law enforcemen
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Kil, Young-Won. "A Study on the Improvement of Insurance Taxation System: Focusing on Inheritance and Gift Tax Law." KOREAN SOCIETY OF TAX LAW 8, no. 1 (2023): 79–105. http://dx.doi.org/10.37733/tkjt.2023.8.1.79.

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The hometown love donation system was introduced this year. The system is based on the Japan's hometown tax payment system(so-called ‘Furusato Nouzei System’). Therefore, it is necessary to look at the discussion on Japan's hometown tax payment system. This system gives tax credits to those who donate to local governments.
 It is said that the hometown tax payment system has taken root to some extent now, but it is not without side effects in the process. As local governments actively offered gifts to receive more donations, the competition for gifts became overheated. In response, the ce
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3

Bønsing, Sten, and Lars Bo Langsted. "“Undue” Gifts for Public Employees: An Administrative and Criminal Law Analysis." European Journal of Crime, Criminal Law and Criminal Justice 21, no. 2 (2013): 163–84. http://dx.doi.org/10.1163/15718174-21022025.

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Both administrative law and criminal law set limits on public employees’ acceptance of gifts or other privileges. The core rules in these two areas of the law are the same. The elements of the crime of bribery refer essentially to the administrative law’s rules on the acceptance of gifts. It is probably the same underlying standard that constitutes the measure for the extent to which public employees can accept gifts. However, criminal law may require additional security and clarification in the cause of action for liability. Acceptance of gifts in a number of cases can only be sanctioned unde
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Hafizah, Amelia. "Gifts as Object of Zakat in a Review of Positive Law and Islamic Law in Indonesia." Interdisciplinary Explorations in Research Journal 2, no. 1 (2024): 465–71. http://dx.doi.org/10.62976/ierj.v2i1.455.

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Abstract This research was motivated by the rise of gift zakat along with the rise of professional zakat today. As we know gifts are gifts from one person to someone else because of affection, achievements or bonuses from the results of our hard work. Some opinions say that zakat gifts have no nisab and are issued when getting without waiting for the haul. Therefore, this study aims to find out whether there are laws or propositions that can analogize gifts as objects of zakat. This research uses a type of normative legal research using a statutory approach and a conceptual approach. The data
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Đurđević, Marko. "Mesto uređenja i pojam poklona u Prednacrtu Građanskog zakonika od 2019. godine." Pravo i privreda 63, no. 1 (2025): 36–61. https://doi.org/10.55836/pip_25102a.

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This paper analyses the contract of gift as defined in the Civil Code Draft from 2019. The first part of the paper examines the differences between civil codes regarding the legal placement of gifts, reflecting two approaches: regulation within the system of norms governing legal transactions for the gratuitous transfer and acquisition of rights, or regulation within the framework of obligations and contracts. The second part of the paper, using a normative method, dissects the elements derived from the draft provisions defining gifts under the law of obligations, as well as from the inheritan
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Giffone, Benjamin D. "Descending to Bring Up “The Knowledge of the Son of God”: The Descent–Ascent Use of Psalm 68:18 in Ephesians 4:8–10, Compared with Romans 10:6–8’s Use of Deuteronomy 30." Religions 16, no. 5 (2025): 578. https://doi.org/10.3390/rel16050578.

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This paper offers a new explanation for the quotation of Psalm 68:18 in Ephesians 4:8. There are at least three puzzles in this text: (1) the significance of the quotation within the argument in the Ephesians passage (and why the apparent interruption between 4:7 and 4:11); (2) the divergent form of the quotation from the MT and LXX vis-a-vis the giving of gifts versus receiving; (3) why is only one set of gifts—proclaiming/verbal gifts, not gifts of service or discernment—mentioned in 4:11–12? This paper argues three points. First, diversity of spiritual gifts is not the focus of Eph 4:7–16,
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Afriani, Ikhfa Nur, Rohman Syah, and Nur Avita. "Parental Grants to Children and Their Relation to Inheritance in the Perspective of Positive and Customary Laws of Indonesia." Al-Bayyinah 7, no. 1 (2023): 31–44. http://dx.doi.org/10.30863/al-bayyinah.v7i1.3064.

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The understanding of the correlation between parental grants (hibah) to children and inheritance can lead to disputes and conflicts among heirs within families in Indonesia. This article aims to elucidate the correlation between gifts and inheritance, particularly parental gifts to children, from the perspective of positive law and customary law in Indonesia. To achieve this, the author conducted a literature review to examine and analyze various relevant sources on gifts and their correlation with inheritance. This study yielded the following conclusions: Firstly, according to the Civil Code
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Thomason, Erin Elizabeth. "Owing the daughter-in-law: Bridewealth and the dynamics of intergenerational care in rural China." Sociological Review 73, no. 4 (2025): 771–88. https://doi.org/10.1177/00380261251347743.

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Bridewealth is one of the first gifts exchanged between the patriline and an incoming daughter-in-law, yet it has become a visible symbol of the contemporary reversal of traditional age-based authority—particularly provoking complaints from older women. Despite their protests, the older generation continues to make significant sacrifices of time and finances to provide expensive bridewealth packages. Through analysis of ethnographic scenes in rural Henan, China, I complicate the notion of bridewealth as intergenerational gift exchange. My analysis challenges foundational assumptions in exchang
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Firdaus, Nurul, and Benny Djaja. "Transfer of Land Rights as Wedding Gifts According to Customary Law of the Bugis Tribe in Polewali Mandar (Transfer of Land Rights as a Wedding Gift According to Bugis Tribe Customs in Polewali Mandar)." Greenation International Journal of Law and Social Sciences 2, no. 4 (2024): 261–71. https://doi.org/10.38035/gijlss.v2i4.301.

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In the Bugis tribal tradition, weddings typically require significant financial contributions from the groom, including panaiq money (wedding reception expenses), dowry or sompa, and gifts in the form of movable and immovable property. These gifts, such as rice fields, gardens, ponds, houses, coconut trees, and similar assets, are intended to serve as a source of livelihood for the newlyweds. Immovable property gifts, particularly land, are customarily transferred through private gift letters rather than formal deeds of gift. These private gift letters generally lack strong and definitive lega
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Pecora, Vincent P. "Inheritances, Gifts, and Expectations." Law and Literature 20, no. 2 (2008): 177–96. http://dx.doi.org/10.1525/lal.2008.20.2.177.

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11

Ben-Menahem, Hanina. "On the Talmudic Prohibition against Giving Gifts to Gentiles." Israel Law Review 29, no. 1-2 (1995): 95–104. http://dx.doi.org/10.1017/s0021223700014576.

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Examination of the institution of the gift in the Talmud reveals that giving gifts to Gentiles is prohibited. The prohibition is generally believed to be motivated by the desire to restrict social intercourse between Jews and Gentiles. Gift-giving, it is argued, might lead to, or indicate the existence of, overly-close social relations. On this understanding of the institution, then, it is the potential consequences of the gift-giving that are problematic, rather than the act itself. I will argue that this social account of the origin of the prohibition is unsatisfactory, and that while social
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Dr. Muhammad Nasar, Dr. Muhammad Aziz, and Dr. Salma Anjum. "An Academic Analysis of the Ownership of State Gifts in the Light of Sharia Law." VFAST Transactions on Islamic Research 12, no. 2 (2024): 111–22. https://doi.org/10.21015/vfast-tir.v12i2.2005.

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Human beings, by nature, are inherently social, a characteristic that leads to the formation of what we term as 'society' or 'civics.' To establish a society, individuals cannot thrive in isolation but require the support and interaction of others. The foundation of a community of individuals rests upon certain etiquettes and principles, guided by Islamic Sharia. Among these fundamental principles are mutual attachment, the exchange of gifts, and empathy.This article explores one of these core principles the 'exchange of gifts,' with a particular emphasis on state gifts. In recent times, state
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Smith, A. T. H. "Gifts and the law of theft." Cambridge Law Journal 58, no. 1 (1999): 1–48. http://dx.doi.org/10.1017/s0008197399241013.

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AN unscrupulous woman battened on to a somewhat simple-minded, wealthy man, and cajoled him into parting with large amounts of his recently acquired wealth. The gifts that he made to her were, it seems, perfectly valid ones. It is astonishing then to find that she was, according to the Court of Appeal in Hinks [1998] Crim.L.R. 904, properly convicted of theft. How did this apparently absurd result come about?
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Zulkarnain, Salsabilla Jasandra Fitricya. "CASHBACK SHOPEE IN THE FIQH TABARRU' PERSPECTIVE." KASBANA : Jurnal Hukum Ekonomi Syariah 3, no. 2 (2023): 027–41. http://dx.doi.org/10.53948/kasbana.v3i2.84.

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Shopee is the e-commerce site with the most visitors in Indonesia; in 2023, it is estimated that Shopee visitors will reach 158 million visitors. A feature that attracts shop visitors is the cashback feature in the form of coins, which can be used as a discount when shopping. This study examines the law of cashback on shops from the fiqh tabarru perspective. Tabarru' is one of the contracts in fiqh muamalah, which does not intend to seek profit. The method used in this study is the descriptive-analytical method, with data collection methods through structured interviews with informants, namely
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15

O’Reilly, O. P. Kevin E. "The Gift of Counsel, Infused Prudence, and the Natural Law." European Journal for the Study of Thomas Aquinas 40, no. 1 (2022): 45–77. http://dx.doi.org/10.2478/ejsta-2022-0003.

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Abstract This article deals with the Gifts of the Holy Spirit, with infused prudence, and with the natural law. Prudence has an intimate connection both with the natural law and with the Gift of Counsel, and is thus pivotal to the argument made. In brief, it is argued that the Gift of Counsel perfects reason’s grasp of the demands of the natural law. This Gift, which proportions the believer to the instinctus of the Holy Spirit, guides him in all that pertains the attainment of ultimate beatitude. It does so, moreover, by actually enhancing human freedom rather than by undermining it. In order
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Hill, Jonathan. "Formalities Relating to Gifts." Modern Law Review 53, no. 4 (1990): 542–45. http://dx.doi.org/10.1111/j.1468-2230.1990.tb02836.x.

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17

Miller, Joseph E. "Donors without Borders." European Journal of Law Reform 15, no. 4 (2013): 349–70. https://doi.org/10.5553/ejl/138723702013015004002.

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Donors without Borders: a Comparative Study of Tax Law Frameworks for Individual Cross-Border Philanthropy Under current United States tax law, individual gifts to foreign charities generally are not deductible from federal income tax as charitable contributions. A comparative study of analogous tax laws in Switzerland and the United Kingdom demonstrates that the Swiss approach generally reflects the same prohibition against tax deductions for individual gifts to foreign charities, while British law permits such deductibility for gifts to qualified charities in other EU member states, Norway,
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18

Su, Qiulai, Fei Zhou, and Yenchun Jim Wu. "Using Virtual Gifts on Live Streaming Platforms as a Sustainable Strategy to Stimulate Consumers’ Green Purchase Intention." Sustainability 12, no. 9 (2020): 3783. http://dx.doi.org/10.3390/su12093783.

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As the use of live-stream marketing by corporations to sell products is increasing, the sustainability of this marketing model has been a controversial topic in recent years. In this study, we propose that live-stream marketing can be used as a sustainable strategy to improve the relationship between customers and the companies endorsed by broadcasters. Based on signal theory and the framework of “affordance--psychological outcome--consumer behavior”, this study answers the question from the perspective of virtual gift visibility, and finds that social presence and self-esteem serve as mediato
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19

Gruodytė, Edita, and Karolis Orlauskas. "Proportionality of the Application of Criminal Liability for Gifts in the Healthcare System of Lithuania: Alternatives for Effective Corruption Prevention." International and Comparative Law Review 24, no. 2 (2024): 185–201. https://doi.org/10.2478/iclr-2024-0024.

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Summary Proportionality is a fundamental principle of criminal law. The issue whether the application of criminal liability to patients and doctors for participating in illegal gift “transactions” with the use of descriptive, analytical, logical, and comparative methods was examined. Focusing on utilitarianism and retributivism, the content of proportionality was presented: the balance between benefit to society and harm to the offender, the effectiveness of punishment, the implementation of justice as retribution, and the dangerousness of the offence and the offender. The conclusion was made
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20

Ungerer, Johannes. "A BIDIRECTIONAL ANGLO-GERMAN COMPARISON OF CONSIDERATION IN CONTRACT LAW." International and Comparative Law Quarterly 72, no. 1 (2023): 251–68. http://dx.doi.org/10.1017/s0020589322000513.

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AbstractThis article explores the concept of consideration in contract law from a comparative perspective, looking at how English law and German law distinguish bargains from gifts. Contrary to the orthodoxy that consideration is unique to Common Law and absent from Civil Law, the bidirectional analysis in this article shows how English law and German law can be understood to fulfil a comparable function and can thus inform and benefit each other. The sophisticated English doctrine can be used to refine the rather imprecise German definition of gifts, whilst the understanding of English author
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Damm, Irina, Aleksey Tarbagaev, and Evgenii Akunchenko. "A Prohibition to Receive Remuneration (Gifts) in Connection with the Performance of Official Duties as a Measure of Anti-Corruption Criminological Security." Russian Journal of Criminology 14, no. 5 (2020): 660–75. http://dx.doi.org/10.17150/2500-4255.2020.14(5).660-675.

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A prohibition for persons holding government (municipal) positions, for government (municipal) employees, and some other employees of the public sphere who are public officials to receive remuneration (gifts) is aimed at preventing bribery (Art. 290, 291, 291.2 of the Criminal Code of the Russian Federation), and could be viewed as a measure of anti-corruption criminological security. However, the existing collisions of civil, administrative and criminal law norms that regulate this prohibition lead to an ongoing discussion in research publications and complexities in practice. The goal of thi
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Rapoport, Yossef. "Matrimonial Gifts In Early Islamic Egypt." Islamic Law and Society 7, no. 1 (2000): 1–36. http://dx.doi.org/10.1163/156851900507553.

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AbstractThe mahr or sadāq is the only marriage gift required under Islamic law. But Islamic law did not necessarily determine actual marriage settlements, even in early Muslim societies. In this essay, I compare the early Islamic legal literature with the pattern of matrimonial gifts recorded in marriage contracts and divorce deeds preserved from early Islamic Egypt. In marriage settlements recorded in the papyri, the groom gave a sadāq that was divided into advance and deferred portions, and brides brought to the marriage a counterpart dowry (jihāz or shiwār). These marriage settlements, whic
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Wasilah Wasilah. "TINJAUAN HUKUM EKONOMI SYARIAH TERHADAP PRAKTEK HADIAH WADI’AH YAD ADH-DHOMANAH." Al Yazidiy Jurnal Sosial Humaniora dan Pendidikan 3, no. 1 (2023): 37–45. http://dx.doi.org/10.55606/ay.v3i1.596.

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How is the practice of giving Wadi'ah yad adh dhomanah prizes to SAJADAH products at the KSPP Syariah BMT NU East Java, Pujer Branch, Kab. Bondowoso? 2. What is the Review of Sharia Economic Law on the Practice of Giving Wadi'ah yad adh dhomanah gifts to KSPP SAJADAH products. SYARIAH BMT NU East Java Pujer branch Kab. Bondowoso. The research method used is a qualitative method through data collection techniques in the form of interviews and documentation. The analysis technique uses a descriptive analysis method using a deductive mindset. The practice of giving Wadi'ah yad adh dhomanah gifts
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Lubelska-Sazanów, Malgorzata, and Marlena Drapalska-Grochowicz. "The legal and ethical challenges of gifting animals." Derecho Animal. Forum of Animal Law Studies 15, no. 1 (2025): 65–82. https://doi.org/10.5565/rev/da.651.

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The slogan “an animal is not a gift” seems quite obvious nowadays. However, the obviousness of this claim is not accompanied by a change in social practices, including the law. Indeed, the law does not prohibit the donation of an animal as a gift – animals can therefore be the ‘object’ of a donation contract. This leads to a number of legal and ethical challenges: with the acceptance of the ‘gift’ the recipient becomes responsible before the law for the animal’s fate. In turn, the giving of a gift is not necessarily accompanied by an explicit ‘acceptance of responsibility for the gift’ – tradi
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Nishikawa-Pacher, Andreas. "Diplomacy’s Paradox in the Law of State Awards." Hague Journal of Diplomacy 16, no. 1 (2021): 175–85. http://dx.doi.org/10.1163/1871191x-bja10062.

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Summary Diplomatic gifts are deeply paradoxical: they signal ‘peace’ between polities constituted by ‘power’ (peace-and-power paradox); they are exchanged between rulers of contiguous territories so as to momentarily signal a merger of separate entities (paradox of overlapping sovereignties). This essay uses a systems-theoretical approach to uncover this paradox in national laws of state awards. The analysis culminates in a conjectural legal norm prohibiting states to use diplomatic gifts or, to the extreme, a paradoxical norm containing the self-negation and self-prohibition of diplomacy. The
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Karmila Karmila, Rufaidah Rufaidah, Haliza Nuriya, and Zaitun Qamariah. "A Comprehensive Analysis of Ariyah, Hibah, Hadiah, and Samsarah: Theoretical and Practical Perspectives." Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2, no. 3 (2024): 01–15. http://dx.doi.org/10.59059/maslahah.v2i3.1289.

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This literature review article presents an analysis of the concepts of Ariyah, Grants, Gifts, and Samsarah from a theoretical and practical perspective to understand the complexity and legal framework governing these transactions in an Islamic context. The data is analyzed in depth to identify key elements and relationships between concepts. Ariyah (borrowing) is the loan of goods without remuneration, Hibah (grant) is the voluntary gift of a living person to another, Hadiah (gift) without expectation of reward, and Samsarah (brokerage) is connecting between parties involved in a transaction (
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Tkachenko, O. H., and O. V. Proshkina. "CHARACTERISTICS OF LEGAL RESPONSIBILITY FOR ACCEPTING AN OFFER, PROMISE OR OBTAINING AN UNLAWFUL BENEFIT BY THE STAFF OF THE STATE CRIMINAL AND EXECUTIVE SERVICE OF UKRAINE." Scientific journal Criminal and Executive System: Yesterday. Today. Tomorrow 2021, no. 2 (2021): 120–31. http://dx.doi.org/10.32755/sjcriminal.2021.02.120.

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The nature of legal responsibility for accepting an offer, promise or obtaining an unlawful benefit by the staff of the State Criminal and Executive Service of Ukraine is analyzed in the article. The essence of the types of responsibility that can be applied to the staff of the State Criminal and Executive Service of Ukraine in case of committing a corruption offense or an offense related to corruption is disclosed. The analysis of the concept of “gift” and the difference in its nature, defined in anti-corruption law and civil law are provided in the article. An agreement that establishes gift
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Dannemann, Gerhard. "Hyland, Richard: Gifts. A Study in Comparative Law." Rabels Zeitschrift für ausländisches und internationales Privatrecht 76, no. 2 (2012): 449. http://dx.doi.org/10.1628/003372512800133480.

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GUYER, JANE I. "Gifts: A Study in Comparative Law byRichard Hyland." American Ethnologist 38, no. 3 (2011): 607–8. http://dx.doi.org/10.1111/j.1548-1425.2011.01325_16.x.

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Giliker, Paula. "Book Review: Gifts: A Study in Comparative Law." Common Law World Review 39, no. 3 (2010): 310–13. http://dx.doi.org/10.1350/clwr.2010.39.3.0210.

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Arifin, Muhammad, and Rizal Setiawan. "Sharia Compliance and Gratification Ethics." PAREWA SARAQ: JOURNAL OF ISLAMIC LAW AND FATWA REVIEW 3, no. 2 (2024): 70–80. https://doi.org/10.64016/parewasaraq.v3i2.39.

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This study aims to analyze the Islamic legal perspective on the acceptance of gifts by teachers from students or their parents, as addressed in Fatwa No. 039/DFPA/V/1445 issued by the Dewan Fatwa Perhimpunan Al-Irsyad. The research explores how Islamic values influence the ethical boundaries of professional relationships in educational settings. A normative legal approach is employed, utilizing primary sources from the Qur’an, Hadith, and classical as well as contemporary scholarly opinions. The analysis is framed within the principles of justice (‘adl), trustworthiness (amānah), and education
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Ivantsov, V. O. "The Principles of Administrative Law as a Prism for Assessing the Content of Normative and Legal Provisions: Opportunities for Identifying the Problems and Solutions." Bulletin of Kharkiv National University of Internal Affairs 87, no. 4 (2019): 104–16. http://dx.doi.org/10.32631/v.2019.4.11.

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The author of the article assesses the content of administrative normative and legal acts (on the example of legal regulation of restrictions on receiving gifts) through the prism of modern understanding of the principles of administrative law, which made it possible to distinguish a number of problems for determining the content of some of them and to work out the ways to solve them, namely:
 1) Having studied the norms of the laws of Ukraine “On Prevention of Corruption” and “On Charitable Activities and Charitable Organizations” through the prism of the principle of humanism and justic
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Freeman, Matthew, and Zachariah Pullar. "Equity: now assisting volunteers? A case comment on Khan v Mahmood [2021] EWHC 597 (Ch)." Trusts & Trustees 28, no. 2 (2021): 141–47. http://dx.doi.org/10.1093/tandt/ttab108.

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Abstract The decision in Khan v Mahmood is a further example in recent years of the High Court grappling with the issue of when a gift, imperfect at law, might yet be complete in equity. The case is notable for how it treated (or omitted to treat) key authorities on imperfect gifts; its approach to, and analysis of the Pennington v Waine ‘unconscionability’ test; and the broader implications of the direction of travel established by Pennington for equity’s conventional stance that it ‘will not assist a volunteer’.
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Maharani, Mentari Rizkika, Vira Wijaya, Carolina Isabela Sinawan, Aurynanda Salsabila, and Zenza Ayu Alvina. "Keabsahan Akta Hibah Yang Digunakan Wajib Pajak Untuk Penghindaran Pajak." JURNAL USM LAW REVIEW 8, no. 1 (2025): 128–42. https://doi.org/10.26623/julr.v8i1.10714.

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The aim of this research is to analyze the validity of gift deeds made by taxpayers with the aim of avoiding tax, by reviewing the role of Notaries in ensuring the legality of gift deeds as well as the relevance of tax provisions related to gifts of property which are part of the Notary's duties and responsibilities. The background of this research is based on several cases that occurred, namely related to the transfer of assets through gifts which are often used to avoid tax obligations. One of the prominent cases is the manipulation of gifts by a taxpayer with the initials TY, a Supreme Cour
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Harding, M. "Some Arguments against Discriminatory Gifts and Trusts." Oxford Journal of Legal Studies 31, no. 2 (2011): 303–26. http://dx.doi.org/10.1093/ojls/gqq040.

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36

Mendelson, Danuta. "'Gifts: A Study in Comparative Law' by Richard Hyland." Deakin Law Review 15, no. 2 (2010): 249. http://dx.doi.org/10.21153/dlr2010vol15no2art127.

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37

Keogh, Kat. "Beware of patients bearing gifts, counsels leading law academic." Nursing Standard 28, no. 16 (2013): 9. http://dx.doi.org/10.7748/ns2013.12.28.16.9.s2.

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38

Nazla, Nazla. "PERJANJIAN PERKAWINAN YANG MENGATUR TANGGUNG JAWAB TERHADAP ANAK LUAR KAWIN DALAM PERSPEKTlF HUKUM ISLAM: ANALISIS AKTA PERJANJIAN PERKAWINAN." Jurnal Hukum & Pembangunan 37, no. 1 (2007): 119. http://dx.doi.org/10.21143/jhp.vol37.no1.145.

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AbstrakThe children whom born outside of marriage can become trustworthiness ofhis /her mother's husband only if it has his consent and be noticed at maritalagreement. It has abided by one of contract on Islamic law principles that'srecognized as voluntary. In the marital agreement might to be acquiescedthat the children whom born outside of marriage will receive funds forhis/her education and living costs. But in that agreement does not mentionthe name of the children to be clearer to who will get the funds giving for.More over the agreement does not say regarding else gifts to be father'sres
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39

Powers, Douglas. "“The Giving of Gifts”." Residential Treatment For Children & Youth 17, no. 3 (2000): 121–22. http://dx.doi.org/10.1300/j007v17n03_17.

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Michaels, Axel. "Gift and Return Gift, Greeting and Return Greeting in India." Numen 44, no. 3 (1997): 242–69. http://dx.doi.org/10.1163/1568527971655922.

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AbstractIn a remarkable, often quoted footnote of his famous “Essai sur le don,” Marcel Mauss wonders that traditional Hindu law does not really prescribe the obligation to return a gift (Skt. dāna). According to some authors (J. Parry, Th. Trautmann, G. Raheja et al.) Mauss has demonstrated by this footnote his lack of a firm grasp of the theory of dāna since he did not notice that a dāna contains too much impurity or inauspiciousness to return to its donor. On the basis of striking parallels between the Śāstric theories of greeting (abhivādanadharma) and gift-giving (dānadharma), this paper
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Szczepanski, Jan Karol. "Proposal for the Coordinated System of Taxation Applicable to Cross-Border Inheritances and Gifts in the Internal Market." Intertax 47, Issue 3 (2019): 247–67. http://dx.doi.org/10.54648/taxi2019023.

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Double or multiple taxation of cross-border inheritances and gifts constitutes a problem in the EU internal market that has been increasing annually due to growing mobility of persons and capital. This article focuses on this obstacle to the well-functioning internal market. It sets out to explore the design of a feasible and implementable legislative solution at the EU level that would eliminate international juridical double (multiple) taxation of cross-border inheritances and cross-border gifts in the internal market.
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42

Nurfaizah, Nurfaizah, Sabri Samin, Ahmad Musyahid, and Misbahuddin Amin. "Contemporary Aspect Of Grant And Inheritance To Children (Study Philosophy Of Islamic Law)." International Journal of Education, Vocational and Social Science 2, no. 03 (2023): 292–314. https://doi.org/10.63922/ijevss.v2i03.417.

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Abstract: Inheritance is the inheritance of an heir who has passed away to his heirs with sababiyah and nasabiyah relationships. Whereas a grant is a gift to someone for the assets they own, either to children or other relatives during their lifetime. The purpose of this research is to find out the theoretical review of inheritance and grants to children in the perspective of Islamic law, with this type of qualitative research and using a normative method. As a result of research that inheritance to children is an absolute right that is obtained by a child as a legal heir, while grants to chil
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Rohadi, Rohadi, and Ina Heliany. "CRIMINAL LIABILITY FOR PERPETRATORS OF CORRUPTION CRIMES IN THE FORM OF BRIBERY (CASE STUDY OF CENTRAL JAKARTA DISTRICT COURT DECISION NUMBER 77/PID.SUS-TPK/2023/PN.JKT.PST)." POSTULAT 2, no. 2 (2024): 183–89. http://dx.doi.org/10.37010/postulat.v2i2.1766.

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Offering or promising something to a person with the intention of influencing them to perform or refrain from performing a duty contrary to their authority or obligation in the public interest is known as bribery. According to the Corruption Crime Act, any gift given to a state official or civil servant is considered a bribe. This research focuses on the legal liability of state officials who accept gifts and the factors considered by judges in deciding cases involving corrupt officials who receive gifts, as seen in the Central Jakarta District Court Decision Number 77/Pid.Sus-TPK/2023/PN Jkt.
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Kolomoets, Tatiana, Nataliia Halitsyna, and Serhii Kushnir. "THE STATUTORY DEFINITION OF GIFT VALUE AS A “FILTER” FOR EFFECTIVE STATE POLICY IN THE PUBLIC SERVICE." Baltic Journal of Economic Studies 4, no. 5 (2019): 122. http://dx.doi.org/10.30525/2256-0742/2018-4-5-122-128.

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The paper substantiates the importance of standardization of gift’s “value feature” for a public person as a reliable “filter” for eliminating threats for effective implementation of the state policy in the public service. Methodology. The analysis of regulatory and law enforcement experience of different countries allowed distinguishing three basic regulatory models of “gift relations” in the public service – prohibitive, permissive, and mixed. Clarification of the essence of each of them led to the conclusion on the expediency to choose the mixed model as an optimal alternative for an effect
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Rahman, Muhammad Gazali. "Korupsi Versus Hibah dan Hadiah." Al-Mizan 16, no. 2 (2020): 349–74. http://dx.doi.org/10.30603/am.v16i2.1881.

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This study discusses the issue of corruption that occurs in human life. However, the problem is how the grants and gifts given to certain parties are categorized as corruption. This research is library research which is analyzed with a qualitative approach with national law and Islamic law perspectives. The results showed that from the point of view of Islamic law, people's insights were very limited to the issue of bribes and rewards. Some people think that bribery is not a crime, but only a small mistake. Some others, even so, that bribes are forbidden, but they do not care about the prohibi
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Nur Afni A., Sarah Suleman, and Arfan Arfan. "Inheritance Transitioning to Gift in The Issuance of Land Certificates: an Islamic Legal Perspective." NUKHBATUL 'ULUM: Jurnal Bidang Kajian Islam 10, no. 1 (2024): 118–37. http://dx.doi.org/10.36701/nukhbah.v10i1.1375.

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In Islamic law, inheritance and gifts are two distinct concepts with different rules and implications. However, in practice, there is often confusion between these two, particularly in the context of land ownership and certification. This confusion can lead to legal complications and potential disputes. This research aims to elucidate inheritance and gifts in Islam and the factors causing and legal position of the transition of inheritance status to gift status in the issuance of land certificates. This study employs a qualitative descriptive research approach focused on textual analysis, util
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Shreve, Gene R., Geoffrey C. Hazard, and Michele Taruffo. "Civil Procedure: Other Disciplines, Globalization, and Simple Gifts." Michigan Law Review 92, no. 6 (1994): 1401. http://dx.doi.org/10.2307/1289587.

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Shavell, Steven. "An Economic Analysis of Altruism and Deferred Gifts." Journal of Legal Studies 20, no. 2 (1991): 401–21. http://dx.doi.org/10.1086/467893.

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Nikšić, Jasmina. "Property relations between spouses according to Shariah law and comparative analysis with positive legal regulations of the the Republic of Serbia." Univerzitetska misao - casopis za nauku, kulturu i umjetnost, Novi Pazar, no. 22 (2023): 21–28. http://dx.doi.org/10.5937/univmis2322021n.

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Property relations between spouses belong to specific legal relations precisely because of the great influence of personal and emotional relations between the parties. Sharia law as a different legal system differs greatly from all legal systems in many respects. Precisely for these reasons, it was interesting to investigate how property relations between spouses are regulated in Sharia law, which is based on different principles. The research on this topic is especially important for its comparative analysis with the positive legal regulations of the Republic of Serbia in relation to the inst
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Sharon, Grace, Ani Munirah Mohamad, Xavier Nugraha, Jeniffer Avrillya Wibisono, and Yoga Prihandono. "Revocation of Land Gifts for Breach of Filial Responsibility: A Comparative Study of Indonesia and India." Jurnal Kajian Pembaruan Hukum 5, no. 1 (2025): 121–60. https://doi.org/10.19184/jkph.v5i1.53695.

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The transfer of land rights through gifts within familial relationships often entails obligations of filial responsibility, particularly the duty of children to care for their elderly parents. As the increasing disputes over property transfers within familial relationships, this study addresses the legal grounds and consequences of revoking land gift agreements in Indonesia and India when recipients fail to fulfil their filial obligations. So the urgency of the results of this research can help to renew civil law in Indonesia, in particular, and add to the literature as a more general research
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