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Subject Orientation and Scope Definition of Tax Advance Ruling: Based on the Functional Perspective of Tax Certainty and Promotion Strategy of Belt and Road Initiative
Wang Bo
First published at: Dec 01, 2018
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doi:10.16538/j.cnki.jsufe.2018.06.009
Journal of Shanghai University of Finance and Economics, Vol. 20, Issue 06, pp. 125 - 139
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