Abuse of the Rights of a Taxpayer: Comparative Law Aspect
The term “misuse of the rights of a taxpayer” is analyzed in this article. Foreign law doctrines on misuse of the rights of a taxpayer are examined, foreign legislation and court practice.
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| Format: | Article |
| Language: | English |
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MGIMO University Press
2013-04-01
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| Series: | Vestnik MGIMO-Universiteta |
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| Online Access: | https://www.vestnik.mgimo.ru/jour/article/view/1447 |