Legislation in the system of international tax rules
Основой международных налоговых правил является международный договор. Такое положение обусловлено нехваткой развития в международных отношениях институтов, аналогичных национальным законотворческим органам власти. Однако это отнюдь не означает, что международные налоговые правила - это конвенционал...
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Main Author: | R. A. Shepenko |
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Format: | Article |
Language: | English |
Published: |
MGIMO University Press
2010-12-01
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Series: | Vestnik MGIMO-Universiteta |
Online Access: | https://www.vestnik.mgimo.ru/jour/article/view/2441 |
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