Налоговое планирование. Теория и практические рекомендации с материалами судебной практики. Е. В. Шестакова. Читать онлайн. Newlib. NEWLIB.NET

Автор: Е. В. Шестакова
Издательство:
Серия:
Жанр произведения: Юриспруденция, право
Год издания: 2010
isbn: 978-5-7205-1061-9
Скачать книгу
налогового учета и налогового планирования на предприятии // Экономико-правовой бюллетень. – 2009. – № 11.

      8

      Попков Д.В. Совершенствование схемы налогового планирования коммерческого предприятия // Налоги (журнал). – 2007. – № 5.

      9

      Экономический анализ: теория и практика. – 2009. – № 5.

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