John F. Avery Jones et al. The Origins of the Concepts and Expressions Used in the OECD Model and their Adoption by States. IBFD Bulletin. 2006. P. 247.
1660
Shintaku-ho (Law № 108, 2006), as amended.
1661
IAS 17 – Leases. URL: www.iasplus.com/en/standards/ias/ias17; SIC-27 – Evaluating the Substance of Transactions in the Legal Form of a Lease. URL: www.iasplus.com/en/standards/sic/sic-27.
