KHANISHVILI, V. . Taxation regimes for income earned by a non-resident person from passive activities in the source country. Business and Legislation, [S. l.], v. 9, n. 2, p. 14–17, 2016. Disponível em: https://ojs.b-k.ge/index.php/bk/article/view/98. Acesso em: 10 nov. 2026.