CONTENTS

Tax challenges digitalization of the economy: a reflection on the BEPS Project
Diana L. Becerra Peña, Alejandra Rosales Soto, Patricia Gutiérrez Moreno. pp. 12-39

The impact of customer and entrepreneur oriented marketing on business performance: an empirical evidence of SMEs in Russia
Ekaterina Panarina. pp. 40-61

The Effectiveness of Anti-Abuse Clauses in the Federal Tax Code
Javier Eliott Olmedo Castillo. pp. 62-89

Artificial intelligence and taxation: the debate on legal personality and liability
Sonia Elizabeth Ramos Medina. pp. 90-109

Digital marketing vs. Luxury research: A Bibliometric Analysis
Xin Song pp. 110-137