Alexander Georgievich Gurinovich  Alexey Alimovich Shakhmametiev <br/><br/>
Taxation of economic cross-border operations for providing services in electronic form  
 Indian Journal of Finance  Vol.17; No.10 -   October 2023   pp. 8-20 

<br/><br/> This paper analyzed the situations in which it was possible to use foreign experience and international standards to increase the efficiency of taxation of cross-border activities for the provision of electronic services in electronic form by an individual state. 
<br/><br/><label>Subjects--Uniform Titles: </label><br/>Commerce
<br/><br/><label>Subjects--Topical Terms: </label><br/>Taxes <br/>Taxation <br/>Taxation of services in electronic form <br/>Organization for Economic Cooperation and Development  <br/>International economic activity <br/>International tax cooperation <br/>VAT <br/>Income taxation