D. M. Moshkova
Kutafin Moscow State Law University (MSAL)
Russian Federation

Daria M. Moshkova, Head of the Department of Tax Law, Professor of the Department in Financial Law, Dr. Sci. (Law), Associate Professor

9, ul. Sadovaya-Kudrinskaya, Moscow, Russia, 125993

V. R. Tikhonova
Moscow Representative Office of Simless Legal Limited; Kutafin Moscow State Law University (MSAL)
Russian Federation

Victoria R. Tikhonova, Junior Associate at the Moscow Representative Office of Simless Legal Limited, Postgraduate Student of the Department in Financial Law of the Kutafin Moscow State Law University

10, nab. Presnenskaya, Block C, Moscow, Russia, 123112