Taxes and Taxation
Reference:
. (2006). O praktike primeneniya pp.8 p.1 st.32 Nalogovogo Kodeksa Rossiiskoi Federatsii (Otvety Upravlenii Federal'noi nalogovoi sluzhby Rossii po Magadanskoi oblasti, Respublike Komi, Tomskoi oblasti, Kaluzhskoi oblasti, Ivanovskoi oblasti Lipetskoi oblasti) . Taxes and Taxation, 10. https://en.nbpublish.com/library_read_article.php?id=55429