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22.09.2014 | |
"" : . — , , . G20 , (). , — , G20 - , (Base erosion and profit shifting, BEPS). 15 , , ( 3 .). , ("treaty shopping"), -. G20 , " ", ( ). , 2017 , — 2018-. G20 , , , , International Tax Associates BV . — "" , ( ). "" . 20 , , . , , - . , : , . . , . — , . |