For citations:

Aksentiev A.A. Approaches to the Legal Characterization of Transactions Involving the Acquisition and Sale of Treasury Shares (Equity Interests) for Corporate Income Tax Purposes. Actual Problems of Russian Law. 2026;21(7):30-45. (In Russ.) https://doi.org/10.17803/1994-1471.2026.188.7.030-045