KURILOV, Y. 2021. IMPLEMENTATION "SUBSTANCE OVER FORM" AND "BUSINESS PURPOSE" DOCTRINES IN DOMESTIC RULES OF TRANSFER PRICING. Herald of Khmelnytskyi National University. Economic sciences. 300, 6(2) (Dec. 2021), 86–90. DOI:https://doi.org/10.31891/2307-5740-2021-300-6/2-13.