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атрибутиране — attribution (English)
Under certain circumstances, the tax law applies attribution rules to assign to one taxpayer the ownership interest of another taxpayer. (Source: WESTS)

The original Bulgarian definition:

атрибутиране (Bulgarian)
При определени обстоятелства данъчният закон прилага атрибутивни правила, при които данъчните задължения върху собствеността на един данъкоплатец се приписват на друг данъкоплатец.

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