@article{Boboshko2025analysis, author={Boboshko, D.Y. and Teplyakova, Y.S.}, title={Analysis of the Implementation of Global Tax Reform in the Area of Deoffshorization and Erosion of the Tax Base and Its Possible Consequences for the Russian Federation}, journal={Auditor}, publisher={INFRA-M Academic Publishing LLC.}, year={2025}, pages={15-21}, volume={11}, issue={2}, }