GRIGOL CHKHAIDZE. Changing the Classification of a Business Transaction based on its Form and Substance in Tax Law Relations. Journal of Law , [S. l.], n. 2, p. 216–230(GEO),197, 2021. DOI: 10.60131/jlaw.2.2021.3629. Disponível em: https://jlaw.tsu.ge/index.php/JLaw/article/view/3629. Acesso em: 7 may. 2025.