TY  JOUR
TI  Counterparty Good Faith: Problems in Determining the Limits of Due Diligence
KW  due diligence
KW  tax security
KW  tax control
KW  tax audits
KW  unfair counterparties
KW  automated information systems
KW  technical companies
KW  Article 54.1 of the Tax Code of the Russian Federation
KW  tax risks
JO  Auditor
AU  Klonickaya, A.Y.
AU  Mihaylov, A.V.
PY  2025
IS  11
PB  INFRA-M Academic Publishing LLC.