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PDF Availablehttps://doi.org/10.17816/rjls18271
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Cite Journal: Russian Journal of Legal Studies |  Publication Date: Dec 15, 2017 |
 License type: CC BY-NC-ND 4.0 |
Affiliation: Moscow State University, Lomonosov Moscow State University
In this article, the problem of allocating provisions for doubtful debts for unpaid interest on time to the expenses of banks for the purposes of corporate income tax is considered.
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