Книга: Основы международного корпоративного налогообложения
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International Tax Avoidance and Evasion. Double Taxation Conventions and the Use of Base Companies. OECD, 1987.

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Luc de Broe. International Tax Planning and Prevention of Abuse: A Study under Domestic Tax Law. Tax Treaties and EC Law in Relation to Conduit and Base Companies. IBFD, 2008. P. 455.
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