%0 Journal Article %T ON DEFINITION OF A DEPENDENT AGENT AS A TYPE OF PERMANENT ESTABLISHMENT: RUSSIAN AND INTERNATIONAL LEGAL REGULATION %A Makarova, Y.. %K Tax, profit, subject of the tax law, permanent establishment, dependent agent, independent agent, foreign organizations, place of business, OECD. %J Journal of Foreign Legislation and Comparative Law %D 2016 %N 2 %P 0 %I Legal publishing house Norm