Книга: Основы международного корпоративного налогообложения
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Treaty Abuse and Treaty Shopping. Committee of Experts on International Cooperation in Tax Matters. Second session. (Mr. Kyung Geun Lee, Coordinator) of the Committee of Experts on International Cooperation in Tax Matters. Geneva, 30 October – 3 November 2006. E/C.18/2006/2. P. 33. URL: www.un.org/esa/ffd/tax/documents/bgrd_model_ta.htm.
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