Georgievich Gurinovich, Alexander, and Alexey Alimovich Shakhmametiev. “Taxation of Economic Cross-Border Operations for Providing Services in Electronic Form”. Indian Journal of Finance 17, no. 10 (September 29, 2023): 8–20. Accessed August 3, 2025. https://www.indianjournalofentrepreneurship.com/index.php/IJF/article/view/171602.