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Regular version of the site

Article

Решение налоговых споров по трансграничным сделкам: сложности перевода

The article compares the approaches of Australian and Russian tax authorities and courts to the interpretation and appplication of foreign legislation. It provides an analysis of issues in translation and interpretation of Chinese laws in Australia in cases related to international taxation as presented by Prof. N.Sharkey. It also analyses the similar and distinctive features of application of foreign legislation by Russian courts.