TY  JOUR
TI  ON DEFINITION OF A DEPENDENT AGENT AS A TYPE OF PERMANENT ESTABLISHMENT: RUSSIAN AND INTERNATIONAL LEGAL REGULATION
KW  Tax
KW  profit
KW  subject of the tax law
KW  permanent establishment
KW  dependent agent
KW  independent agent
KW  foreign organizations
KW  place of business
KW  OECD.
JO  Journal of Foreign Legislation and Comparative Law
AU  Makarova, Y..
PY  2016
IS  2
PB  Legal publishing house Norm