BAYAR-ERDENE, S. Some Theoretical Issues in Inheritance Tax Law. NUM Law Review, [S. l.], v. 27, n. 78, p. 197–211, 2026. DOI: 10.22353/nlr.2026.02.08. Disponível em: https://journal.num.edu.mn/NLR/article/view/10856. Acesso em: 11 jun. 2026.