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Письмо Минфина России от 9 апреля 2014 г. № 03-00-РЗ/16236. Доступ изсправочной правовой системы «Консультант Плюс».53. Boek 2, Burgerlijk Wetboek, BW (Dutch Civil Code, Book 2) [Электронныйресурс]//Режимдоступа:http://www.dutchcivillaw.com/civilcodebook022.htm.54. Gewerbesteuergesetz 2002, BGBl. 2002 I, P. 4167.55. Income Tax Trading and Other Income Act (ITTOIA), 2005.56. Umwandlungssteuergesetz, BGB1. 1995 I, P.
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