O. SHYROBOKOVA, “UKRAINE – USA TAX AGREEMENT AS A TOOL OF TAX LOAD OPTIMIZATION: CONSULTATIVE FRAMEWORK TO AVOID DOUBLE TAXATION”, Herald of Khmelnytskyi National University. Economic sciences, vol. 344, no. 4, pp. 93–97, Aug. 2025, doi: 10.31891/2307-5740-2025-344-4-11.