Taxes and Taxation
Reference:
. (2004). Primenenie administrativno-nalogovoi otvetstvennosti k uchastnikam vneshneekonomicheskoi deyatel'nosti primenyayushchikh ofshornye skhemy nalogooblozheniya. Taxes and Taxation, 5. https://en.nbpublish.com/library_read_article.php?id=54776