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+Article 1 3. |
Article 1 3.For the purposes of paragraph 2, an arrangement or a series of arrangements shall be regarded as not genuine to the extent that they are not put into place for valid commercial reasons which reflect economic reality.
1. Resumen
1.1 Referencias1.2 Requisitos identificados1.3 Estándares relacionados2. Requisitos identificados
3. Estándares relacionados
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