Книга: Основы международного корпоративного налогообложения
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David Taylor, Laurent Sykes. Controlled Foreign Companies and Foreign Profits. British Tax Review. 2007. № 5. P. 641. URL: www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Events/conferences/2007/taxing_foreign_profits/taylor-paper.pdf.
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