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Substance - over - form doctrine in Russian tax law recent developments Andrey Afanasiev

By: Afanasiev, Andrey.
Material type: ArticleArticlePublisher: 2008Subject(s): TRIBUTOS | IMPUESTOS | INCENTIVOS FISCALES | DERECHO TRIBUTARIO | REFORMA | RUSIA In: Intertax v. 36, n. 1, January 2008, p. 14-17
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