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| подлежащий в соответствии с законодательством (the class of estates that are subject under the laws of the United States to a federal estate tax. | official department of that Member State that he or she is subject, under the laws of that Member State, to value-added tax referred to in Council Directive No. | The tax authorities of State S go on to treat R's remuneration as a notional dividend paid to R by SCO, subject under the laws of State S to the deduction of a ... Alexander Demidov) | |||