Open AccessLEGAL REGULATION OF NEW INSTITUTIONS OF INTERNATIONAL TAX LAW: TRANSFER PRICING AND TAXATION OF CONTROLLED FOREIGN COMPANIES
Author(s) -
Волова Лариса Ивановна,
Южный федеральный университет
Publication year - 2019
Publication title -
severo-kavkazskij ûridičeskij vestnik
Language(s) - English
Resource type - Journals
eISSN - 2687-0304
pISSN - 2074-7306
DOI - 10.22394/2074-7306-1-2-70-77
Subject(s) - transfer pricing , tax law , international taxation , business , double taxation , law and economics , international trade , international economics , law , economics , tax reform , market economy , finance , political science , multinational corporation