Development of the international taxation system: analysis of historical stages

The article analyzes the historical stages of the development of the international taxation system, paying special attention to the role of transfer pricing. The evolution of rules, tools, and methods of combating aggressive tax planning, in particular transfer pricing, is considered. The analysis o...

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Bibliographic Details
Main Authors: I.V. Orlov, D.M. Zakharov
Format: Article
Language:English
Published: Zhytomyr Polytechnic State University 2024-08-01
Series:Економіка, управління та адміністрування
Subjects:
Online Access:http://ema.ztu.edu.ua/article/view/309115
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