Taxes and Taxation
Reference:
. (2006). Obzor praktiki razresheniya arbitrazhnymi sudami del, svyazannykh s primeneniem otdel'nykh polozhenii glavy 25 Nalogovogo kodeksa Rossiiskoi Federatsii (Kommentarii k Pis'mu Prezidiuma VAS RF №98 ot 22 dekabrya 2005 goda) . Taxes and Taxation, 3. https://en.nbpublish.com/library_read_article.php?id=55274