Книга: Основы международного корпоративного налогообложения
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John Prebble. Abus de droit and the General anti-avoidance rule of Income tax law: A comparison of the laws of seven jurisdictions and the European Community. Working paper series. 2008. Working Paper № 56. P. 20. URL: www.victoria.ac.nz/sacl/centres-and-institutes/cagtr/working-papers/WP56.pdf.
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