Taxation of cross-border digital transactions: development of approaches to income classification

N. S. Milogolov; A. B. Berberov

Law Enforcement Review
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ISSN 2542-1514 (Print)
ISSN 2658-4050 (Online)

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Milogolov N.S., Berberov A.B. Taxation of cross-border digital transactions: development of approaches to income classification. Law Enforcement Review. 2020;4(4):68-79. https://doi.org/10.24147/2542-1514.2020.4(4).68-79

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ISSN 2542-1514 (Print)
ISSN 2658-4050 (Online)

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Kostyukov A.N.

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N. S. Milogolov
Russian Presidential Academy of National Economy and Public Administration (RANEPA); Financial Research Institute of the Ministry of Finance of the Russian Federation

Nikolay S. Milogolov - PhD in Economics; 1 Head, Laboratory of Tax Policy Research Russian Presidential Academy of National Economy and Public Administration (RANEPA); leading researcher Financial Research Institute of the Ministry of Finance of the Russian Federation.
84, Vernadskogo pr., Moscow, 119571; 3/2, Nastas'inskii per., Moscow, 127006.
RSCI SPIN code: 1661-8549
Author ID: 707025

A. B. Berberov
Gaidar Institute for Economic Policy

Azamat B. Berberov - research associate Gaidar Institute for Economic Policy.
3-5, Gazetnyi per., Moscow, 125993.
RSCI SPIN code: 6489-3837
Author ID: 935802

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