Taxation of cross-border digital transactions: development of approaches to income classification
The subject. The developing approaches towards the classification of various types of income received as a result of electronic transactions for the purposes of domestic tax legislation and double tax treaties at the level of international tax governance and at the level of Russian tax legislation a...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Dostoevsky Omsk State University
2021-01-01
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| Series: | Pravoprimenenie |
| Subjects: | |
| Online Access: | https://enforcement.omsu.ru/jour/article/view/388 |