Dmitry G. Bachurin. “REFORMS OF LEGAL REGULATION OF VALUE-ADDED TAXATION IN THE PEOPLE’S REPUBLIC OF CHINA AND THE REPUBLIC OF INDIA: TRENDS AND CHARACTERISTICS”. PalArch’s Journal of Archaeology of Egypt / Egyptology, vol. 17, no. 10, Jan. 2021, pp. 1825-48, https://www.archives.palarch.nl/index.php/jae/article/view/4910.