%0 Journal Article
%T New in the Taxation of Controlled Foreign Companies’ Income
%A Smirnov, E.E.
%K controlled foreign companies, international financial reporting standards, the auditor’s report, the
responsibilities of the taxpayer, income right, double taxation.
%J Auditor
%D 2016
%N 2
%P 8
%I INFRA-M Academic Publishing LLC.