00484naa#a2200169#i#450# EN\INFRA-M\bibl\12310 20241004075104.5 1998-0701 20160627b2016####ek#y0engy0150####ca RUS RU New in the Taxation of Controlled Foreign Companies’ Income Journal article Moscow INFRA-M Academic Publishing LLC. 2016 8 с. Journal article local Smirnov E. E. naukaru.ru