TY  JOUR
TI  Analysis of the Implementation of Global Tax Reform in the Area of Deoffshorization and Erosion of the Tax Base and Its Possible Consequences for the Russian Federation
KW  multinational enterprises
KW  BEPS
KW  Pillar 2
KW  double taxation
KW  tax havens
KW  double tax treaty
JO  Auditor
AU  Boboshko, D.Y.
AU  Teplyakova, Y.S.
PY  2025
IS  11
PB  INFRA-M Academic Publishing LLC.