00529naa#a2200169#i#450# EN\\bibl\116954 20260531023601.7 2782-4586 20260530b2026####ek#y0engy0150####ca RU Other Expenses and Reporting Transparency: How Analytics and Law Limit Tax Arbitrage Journal article Moscow ITBO University 2026 7 с. Journal article local Налоги. Сборы. 336.22 Kiryushenkova Polina Andreevna jomeam.ru