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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| Formato: | article |
| Lenguaje: | EN RU |
| Publicado: |
MGIMO University Press
2013
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| Acceso en línea: | https://doaj.org/article/f3b6957a366f4d3badea1dce8ffc84c5 |
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