@article{Kochinev2021tax,
author={Kochinev, Y.Y. and Neelova, N.V. and Sobol', O.N.},
title={Tax Accounting When Carrying Out Operations by Foreign Divisions of Russian Firms},
journal={Auditor},
publisher={INFRA-M Academic Publishing LLC.},
year={2021},
pages={35-40},
volume={7},
issue={5},
}