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Problems of Proof in Cases of Tax Relations

Student: Dulkarnaev Artur

Supervisor: Elena Kudryavtseva

Faculty: Faculty of Law

Educational Programme: Lawyer in the Sphere of Justice and Law Enforcement (Master)

Year of Graduation: 2017

The Object of research are public relations arising in the process of proof in disputes arising from the application by tax authorities of the benficial owner concept; and the imputation taxpayers of unreasonable tax benefit.

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