<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>01245nam a22003137a 4500</leader>
  <controlfield tag="003">OSt</controlfield>
  <controlfield tag="005">20231118150700.0</controlfield>
  <controlfield tag="008">231118b        |||||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="c">STCPL</subfield>
  </datafield>
  <datafield tag="041" ind1=" " ind2=" ">
    <subfield code="a">ENG</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Alexander Georgievich Gurinovich </subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Alexey Alimovich Shakhmametiev</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Taxation of economic cross-border operations for providing services in electronic form </subfield>
  </datafield>
  <datafield tag="246" ind1=" " ind2=" ">
    <subfield code="a">FIN</subfield>
    <subfield code="f">Vol.17; No.10 - </subfield>
    <subfield code="g">October 2023 </subfield>
    <subfield code="h">pp. 8-20</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">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.</subfield>
  </datafield>
  <datafield tag="630" ind1=" " ind2=" ">
    <subfield code="a">COM</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Taxes </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Taxation </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Taxation of services in electronic form </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Organization for Economic Cooperation and Development  </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">International economic activity </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">International tax cooperation </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">VAT </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Income taxation </subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">https://www.indianjournaloffinance.co.in/index.php/IJF/article/view/171602</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">ARTICLE</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">ddc</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">ddc</subfield>
    <subfield code="n">0</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">80846</subfield>
    <subfield code="d">80846</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">COM</subfield>
    <subfield code="a">STCPL</subfield>
    <subfield code="b">STCPL</subfield>
    <subfield code="c">BVS</subfield>
    <subfield code="d">2023-11-18</subfield>
    <subfield code="l">0</subfield>
    <subfield code="r">2023-11-18 15:04:49</subfield>
    <subfield code="w">2023-11-18</subfield>
    <subfield code="y">ARTICLE</subfield>
  </datafield>
</record>
