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Autor:
Nadezhda Nikolaevna Kozhukhova, Andrey Nikolaevich Zharov, Irina Albertovna Duborkina, Dmitriy I. Ryakhovsky, Tatiana Ukhina
Publikováno v:
Revista Gestão Inovação e Tecnologias. 11:852-862
This article studies the main provisions and features of transfer pricing regulation in the Russian and international tax practice. In the context of the transition to the digital economy, the current transfer pricing methods fail to match modern bus