(1)
KURILOV, Y. IMPLEMENTATION "SUBSTANCE OVER FORM" AND "BUSINESS PURPOSE" DOCTRINES IN DOMESTIC RULES OF TRANSFER PRICING. Herald of Khmelnytskyi National University. Economic sciences 2021, 300 (6(2), 86-90. https://doi.org/10.31891/2307-5740-2021-300-6/2-13.