A. I. Ovchinnikov The law and the digital economy: the main directions of interaction/Философия права//2018//№3 (86)

Bibliography
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Important documents:

• 
  Tax Challenges Arising from Digitalisation - Interim Report 2018 (OECD)
  (16 March 2018);
  
• 
  OECD iLibrary | Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint: Inclusive Framework on BEPS (14 October 2020);
  
• 
  Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy (1 July 2021)
  
• 
  Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy (8 October 2021).