TY  JOUR
TI  The progression from the decree of the Plenum No. 53 on unreasonable tax benefit to legislation on abuse of law: the guarantees for the taxpayer reduced
KW  tax benefit
KW  business purpose
KW  abuse of law
KW  taxes
KW  judicial doctrine
KW  economic essence of operations
KW  protection of taxpayer's rights
KW  bills of the State Duma.
JO  Journal of Legal Studies
AU  Zhukov, I.A.
PY  2017
IS  2
PB  INFRA-M Academic Publishing LLC.