Taxes and Taxation
Reference:
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Obzor praktiki razresheniya arbitrazhnymi sudami del, svyazannykh s primeneniem otdel'nykh polozhenii glavy 25 Nalogovogo kodeksa Rossiiskoi Federatsii (Kommentarii k Pis'mu Prezidiuma VAS RF №98 ot 22 dekabrya 2005 goda)
// Taxes and Taxation.
2006. № 3.
URL: https://en.nbpublish.com/library_read_article.php?id=55274