@article{Lermontov2013topical,
author={Lermontov, Y..},
title={Topical issues of retention and transfer to the budget of income tax on income from sources of foreign companies in the Russian Federation},
journal={Auditor},
publisher={INFRA-M Academic Publishing LLC.},
year={2013},
pages={57-61},
volume={0},
issue={12},
}