Книга: Основы международного корпоративного налогообложения
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OECD, Fiscal Committee. Minutes of the 21st Session held in Paris on Tuesday 28th, Wednesday 29th, Thursday 30th September, and Friday 1st October, 1965, FC/M(65)3. Paris, 22nd October 1965. P. 3 («General Remarks»).
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