PILIPENKO, Aleksandr A. Discussion issues of adjusting the tax base when spliting a business. Journal of the Belarusian State University. Law, [S. l.], n. 3, p. 27–32, 2024. Disponível em: https://journals.bsu.by/index.php/law/article/view/6775. Acesso em: 18 jul. 2026.