The complexity of references to the temporarily suspended norms of international tax treaties
Subject. The article is devoted to the theoretical aspects of the use in the tax legislation of references to the tax treaties provisions, the effect of which was suspended by Decree of the President of Russia dated August 8, 2023 No. 585.The purpose of the study. The purpose of the article is to as...
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| Format: | Artikel |
| Sprache: | Russian |
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Dostoevsky Omsk State University
2024-12-01
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| Schriftenreihe: | Правоприменение |
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| Online Zugang: | https://enforcement.omsu.ru/jour/article/view/1010 |