{"id":"https://openalex.org/W2947587076","doi":"https://doi.org/10.1109/educon.2019.8725265","title":"Smart Technologies\u2019 Application for International Taxation","display_name":"Smart Technologies\u2019 Application for International Taxation","publication_year":2019,"publication_date":"2019-04-01","ids":{"openalex":"https://openalex.org/W2947587076","doi":"https://doi.org/10.1109/educon.2019.8725265","mag":"2947587076"},"language":"en","primary_location":{"id":"doi:10.1109/educon.2019.8725265","is_oa":false,"landing_page_url":"https://doi.org/10.1109/educon.2019.8725265","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2019 IEEE Global Engineering Education Conference (EDUCON)","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5088528534","display_name":"Natalya V. Serdyukova","orcid":null},"institutions":[{"id":"https://openalex.org/I263417816","display_name":"The Russian Presidential Academy of National Economy and Public Administration","ror":"https://ror.org/04xnm9a92","country_code":"RU","type":"government","lineage":["https://openalex.org/I263417816"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Natalya Serdyukova","raw_affiliation_strings":["Institute of Business Studies of the Russian Presedential Academy of National Economy and Public Administration, Moscow, Russia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute of Business Studies of the Russian Presedential Academy of National Economy and Public Administration, Moscow, Russia","institution_ids":["https://openalex.org/I263417816"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5020290417","display_name":"\u0418\u0432\u0430\u043d \u041c\u0438\u0445\u0430\u0439\u043b\u043e\u0432\u0438\u0447 \u041a\u043e\u043b\u043f\u0430\u0448\u043d\u0438\u043a\u043e\u0432","orcid":null},"institutions":[{"id":"https://openalex.org/I4210115483","display_name":"Thomson Reuters (Canada)","ror":"https://ror.org/01r4zz038","country_code":"CA","type":"company","lineage":["https://openalex.org/I4210115483"]}],"countries":["CA"],"is_corresponding":false,"raw_author_name":"Ivan Kolpashnikov","raw_affiliation_strings":["Thomson Reuters"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Thomson Reuters","institution_ids":["https://openalex.org/I4210115483"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.06479927,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"1419","last_page":"1424"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13482","display_name":"Engineering Education and Technology","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T13482","display_name":"Engineering Education and Technology","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13181","display_name":"Economic and Technological Systems Analysis","score":0.9760000109672546,"subfield":{"id":"https://openalex.org/subfields/1405","display_name":"Management of Technology and Innovation"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14353","display_name":"Wireless Sensor Networks for Data Analysis","score":0.9490000009536743,"subfield":{"id":"https://openalex.org/subfields/1705","display_name":"Computer Networks and Communications"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"Transfer pricing","score":0.7917863130569458},{"id":"https://openalex.org/keywords/legislation","display_name":"Legislation","score":0.7431485056877136},{"id":"https://openalex.org/keywords/multinational-corporation","display_name":"Multinational corporation","score":0.7423585653305054},{"id":"https://openalex.org/keywords/international-taxation","display_name":"International taxation","score":0.5811412930488586},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.4537898898124695},{"id":"https://openalex.org/keywords/industrial-organization","display_name":"Industrial organization","score":0.4307248592376709},{"id":"https://openalex.org/keywords/administration","display_name":"Administration (probate law)","score":0.41245919466018677},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.3538326025009155},{"id":"https://openalex.org/keywords/public-economics","display_name":"Public economics","score":0.26394644379615784},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.22853931784629822},{"id":"https://openalex.org/keywords/tax-reform","display_name":"Tax reform","score":0.20449066162109375},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.19739732146263123}],"concepts":[{"id":"https://openalex.org/C2777203310","wikidata":"https://www.wikidata.org/wiki/Q646278","display_name":"Transfer pricing","level":3,"score":0.7917863130569458},{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.7431485056877136},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.7423585653305054},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.5811412930488586},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4537898898124695},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.4307248592376709},{"id":"https://openalex.org/C2780765947","wikidata":"https://www.wikidata.org/wiki/Q12033531","display_name":"Administration (probate law)","level":2,"score":0.41245919466018677},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3538326025009155},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.26394644379615784},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.22853931784629822},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.20449066162109375},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.19739732146263123},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1109/educon.2019.8725265","is_oa":false,"landing_page_url":"https://doi.org/10.1109/educon.2019.8725265","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2019 IEEE Global Engineering Education Conference (EDUCON)","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Partnerships for the goals","score":0.550000011920929,"id":"https://metadata.un.org/sdg/17"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W2618192441","https://openalex.org/W2889402065","https://openalex.org/W4253002441","https://openalex.org/W6737935198"],"related_works":["https://openalex.org/W4390289131","https://openalex.org/W2125358855","https://openalex.org/W3121766339","https://openalex.org/W2354109422","https://openalex.org/W2365832832","https://openalex.org/W2370881317","https://openalex.org/W2036339973","https://openalex.org/W1570877852","https://openalex.org/W4390288205","https://openalex.org/W3122302082"],"abstract_inverted_index":{"This":[0,68],"paper":[1,69],"describes":[2,70],"an":[3],"innovative":[4,72],"application":[5],"of":[6,11,26,48,57,98,114],"smart":[7],"technologies":[8],"to":[9,44],"administration":[10,74],"taxation":[12,64],"in":[13,32,93,121],"accordance":[14],"with":[15,85],"the":[16,24,39,45,49,54,71,77,86,115,122],"new":[17,35],"transfer":[18],"pricing":[19],"rules,":[20,36],"recently":[21],"introduced":[22,37],"by":[23,38,107],"Organization":[25],"Economic":[27],"Cooperation":[28],"and":[29,91,104,111],"Development":[30],"(OECD)":[31],"2015.":[33],"The":[34,96],"OECD,":[40],"relate":[41],"not":[42],"only":[43],"tax":[46,73],"legislation":[47],"36":[50],"OECD":[51,89],"countries":[52,58],"-":[53,76],"total":[55],"number":[56],"that":[59],"currently":[60],"are":[61,119],"modifying":[62],"their":[63],"rules":[65,90],"is":[66],"116.":[67],"system":[75,99],"ONESOURCE":[78],"BEPS":[79],"Action":[80],"Manager":[81],"system;":[82],"it":[83],"complies":[84],"most":[87],"recent":[88],"regulations":[92],"international":[94],"taxation.":[95],"results":[97],"analysis,":[100],"design,":[101],"development,":[102],"testing":[103],"pilot":[105],"utilization":[106],"a":[108,112],"multinational":[109],"enterprises,":[110],"summary":[113],"obtained":[116],"user":[117],"feedback":[118],"presented":[120],"paper.":[123]},"counts_by_year":[],"updated_date":"2026-06-11T09:08:48.828518","created_date":"2025-10-10T00:00:00"}