M. Tufetulov, Aidar, Fatih Sh. Nugayev, and Andrey S. Zayats. “Tax Control System of Transfer Pricing With the Beps Plan”. International Journal of Engineering and Technology 7, no. 4.28 (November 30, 2018): 617–620. Accessed February 10, 2026. https://www.sciencepubco.com/index.php/IJET/article/view/28332.