Книга: Основы международного корпоративного налогообложения
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1252

Ibid.

1253

OECD Report on Attribution of Profits to Permanent Establishments (2008). P. 71.

1254

Richard Vann. Reflections on Business Profits and Arm’s Length Principle in Brian Arnold et. al. (eds). The Taxation of Business Profits Under Tax Treaties. 2003. P. 159–161.
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