GUTSALENKO, Liubov, and Bohdan TROKHYMETS. 2025. “EVOLUTION OF THE RULES CORPORATE TAXATION OF CONTROLLED FOREIGN COMPANIES”. Herald of Khmelnytskyi National University. Economic Sciences 342 (3(1): 150-55. https://doi.org/10.31891/2307-5740-2025-342-3(1)-22.