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2 “... major influence on how countries design and implement gifted education programmes. This paper starts...”

3 “...Model Double Taxation Convention on Estates and Inheritances and on Gifts...”

4 Table of Contents: “... -- Review of the arguments for and against inheritance taxation -- Inheritance, estate, and gift tax design...”

5 “... framework, Brady plans are interpreted as a "gift" from official creditors, which is, with one exception...”

6 “...The grant element is the "gift portion" of a financial transaction. The mathematical technique...”

7 “... avoidance by the wealthy, the base of the gift and inheritance tax should be broadened. Overall, the reform...”

8 “... for at least three months. Fourth, one in three households has received some gift or bequest in their life...”

9 “... wonderful gift for the new century." Robert Mundell, Nobel Prize winner and Professor of Economics, Columbia...”

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11 “... of wealth, and the rising importance of inheritances and inter vivos gifts...”

12 “...; gifted students; female and male students; and LGBTQI+ (which stands for 'lesbian, gay, bisexual...”