Taxes and Taxation
Reference:
. (2006). Zamechaniya i predlozheniya Leningradskoi oblastnoi torgovo-promyshlennoi palaty po proektu federal'nogo zakona «O vnesenii izmenenii v glavu 26.3 chasti vtoroi Nalogovogo kodeksa Rossiiskoi Federatsii …». Taxes and Taxation, 9. https://en.nbpublish.com/library_read_article.php?id=55416