Книга: Основы международного корпоративного налогообложения
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Jūlija Petkeviča. The concept of beneficial owner: From international tax law to community law. Riga Graduate School of Law. Working Papers. 2005. № 26. P. 18. URL: www.rgsl.edu.lv/images/stories/publications/RWP24Petkevica.pdf.
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