Книга: Основы международного корпоративного налогообложения
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Note on the Taxation Services under the United Nations Model Tax Convention. Committee of Experts on International Cooperation in Tax Matters. Sixth session. Geneva, 18–22 October 2010. P. 27. URL: www.un.org/esa/ffd/tax/documents/bgrd_model_tts.htm.
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