Книга: Основы международного корпоративного налогообложения
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Adolfo Martín Jiménez. Preventing the Artificial Avoidance of PE Status. Papers on Selected Topics in Protecting the Tax Base of Developing Countries. September 2014. P. 64. URL: www.un.org/esa/ffd/wp-content/uploads/2014/09/20140923_Paper_PE_Status.pdf.
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