INTERNATIONAL PRACTICES OF LARGE ENTERPRISES TAXATION IN THE CONTEXT OF DIGITAL TRANSFORMATION

Authors

  • PhD Umarov Bakhodir Sultonovich Author

Keywords:

Tax, taxation systems, large enterprise taxation, transfer pricing, criteria of large enterprises

Abstract

This article investigated the international practice of taxing large enterprises. It conducted a comparative analysis of the criteria for determining large enterprises, types and rates of taxes in different countries, and tax optimization strategies.

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Published

2025-06-17

Issue

Vol. 1 No. 3 (2025)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.