Nalogi i nalogoobloz︠h︡enie. Osnovnye izmenenii︠a︡ v nalogoobloz︠h︡enii Rossii v 2006 godu: zarubez︠h︡nyĭ opyt nalogoobloz︠h︡enii︠a︡
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The author analyzes the implications of the main changes, made in the Russian Tax Code in 2006, and reviews the peculiarities of the foreign taxation systems.