GVAZAVA, O. . THE ROLE OF ADVANCE TAX RULING IN TAX SYSTEM. Business and Legislation, [S. l.], v. 11, n. 2, p. 69–75, 2018. Disponível em: https://ojs.b-k.ge/index.php/bk/article/view/47. Acesso em: 16 apr. 2026.