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For citations:

Aksent’ev A.A. Uncertain tax positions and benefits of tax reconciliation: international experience. Vestnik Universiteta. 2025;(5):93-104. (In Russ.) https://doi.org/10.26425/1816-4277-2025-5-93-104

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ISSN 1816-4277 (Print)
ISSN 2686-8415 (Online)

State University of Management
Ryazanskii prospect, building 99, office 346 and 345А (The main academic building),
Moscow, 109542, Russian Federation.

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