Get quick answers to your questions about the article from our AI researcher chatbot
{'id': 'https://openalex.org/W1968651575', 'doi': 'https://doi.org/10.1163/187529890x00164', 'title': 'New Tax and Companies Legislation in the Ussr', 'display_name': 'New Tax and Companies Legislation in the Ussr', 'publication_year': 1990, 'publication_date': '1990-01-01', 'ids': {'openalex': 'https://openalex.org/W1968651575', 'doi': 'https://doi.org/10.1163/187529890x00164', 'mag': '1968651575'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://doi.org/10.1163/187529890x00164', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S115911482', 'display_name': 'Review of Socialist Law', 'issn_l': '0165-0300', 'issn': ['0165-0300', '1875-2985'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/P4310320561', 'host_organization_name': 'Brill', 'host_organization_lineage': ['https://openalex.org/P4310320561'], 'host_organization_lineage_names': ['Brill'], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': ['crossref'], 'open_access': {'is_oa': False, 'oa_status': 'closed', 'oa_url': None, 'any_repository_has_fulltext': False}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5064108356', 'display_name': 'James E. Hogan', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': True, 'raw_author_name': 'James E. Hogan', 'raw_affiliation_strings': ['Salans Hertzfeld & Heilbronn, Paris'], 'affiliations': [{'raw_affiliation_string': 'Salans Hertzfeld & Heilbronn, Paris', 'institution_ids': []}]}], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': ['https://openalex.org/A5064108356'], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 0.0, 'has_fulltext': False, 'cited_by_count': 1, 'citation_normalized_percentile': {'value': 0.642322, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 54, 'max': 62}, 'biblio': {'volume': '16', 'issue': '1', 'first_page': '351', 'last_page': '362'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T14030', 'display_name': 'European Union Tax Law and Policy', 'score': 0.8835, 'subfield': {'id': 'https://openalex.org/subfields/1402', 'display_name': 'Accounting'}, 'field': {'id': 'https://openalex.org/fields/14', 'display_name': 'Business, Management and Accounting'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, 'topics': [{'id': 'https://openalex.org/T14030', 'display_name': 'European Union Tax Law and Policy', 'score': 0.8835, 'subfield': {'id': 'https://openalex.org/subfields/1402', 'display_name': 'Accounting'}, 'field': {'id': 'https://openalex.org/fields/14', 'display_name': 'Business, Management and Accounting'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T11508', 'display_name': 'Corporate Tax Avoidance and Strategies', 'score': 0.7553, 'subfield': {'id': 'https://openalex.org/subfields/1402', 'display_name': 'Accounting'}, 'field': {'id': 'https://openalex.org/fields/14', 'display_name': 'Business, Management and Accounting'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T13186', 'display_name': 'Transformation of Russian Economy and Society', 'score': 0.7077, 'subfield': {'id': 'https://openalex.org/subfields/3320', 'display_name': 'Political Science and International Relations'}, 'field': {'id': 'https://openalex.org/fields/33', 'display_name': 'Social Sciences'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}], 'keywords': [{'id': 'https://openalex.org/keywords/corporate-taxation', 'display_name': 'Corporate Taxation', 'score': 0.619916}, {'id': 'https://openalex.org/keywords/corporate-tax', 'display_name': 'Corporate Tax', 'score': 0.578846}, {'id': 'https://openalex.org/keywords/tax-shelters', 'display_name': 'Tax Shelters', 'score': 0.562338}, {'id': 'https://openalex.org/keywords/cross-border-taxation', 'display_name': 'Cross-Border Taxation', 'score': 0.528978}, {'id': 'https://openalex.org/keywords/tax-avoidance', 'display_name': 'Tax Avoidance', 'score': 0.51578}], 'concepts': [{'id': 'https://openalex.org/C2777351106', 'wikidata': 'https://www.wikidata.org/wiki/Q49371', 'display_name': 'Legislation', 'level': 2, 'score': 0.7933254}, {'id': 'https://openalex.org/C55447825', 'wikidata': 'https://www.wikidata.org/wiki/Q4394526', 'display_name': 'International law', 'level': 2, 'score': 0.56342465}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.5046853}, {'id': 'https://openalex.org/C149209484', 'wikidata': 'https://www.wikidata.org/wiki/Q741338', 'display_name': 'Comparative law', 'level': 2, 'score': 0.47091362}, {'id': 'https://openalex.org/C55674860', 'wikidata': 'https://www.wikidata.org/wiki/Q856251', 'display_name': 'Tax law', 'level': 3, 'score': 0.46182257}, {'id': 'https://openalex.org/C155202549', 'wikidata': 'https://www.wikidata.org/wiki/Q178803', 'display_name': 'International trade', 'level': 1, 'score': 0.44408938}, {'id': 'https://openalex.org/C190253527', 'wikidata': 'https://www.wikidata.org/wiki/Q295354', 'display_name': 'Law and economics', 'level': 1, 'score': 0.3525659}, {'id': 'https://openalex.org/C17744445', 'wikidata': 'https://www.wikidata.org/wiki/Q36442', 'display_name': 'Political science', 'level': 0, 'score': 0.34170306}, {'id': 'https://openalex.org/C199539241', 'wikidata': 'https://www.wikidata.org/wiki/Q7748', 'display_name': 'Law', 'level': 1, 'score': 0.31395257}, {'id': 'https://openalex.org/C51303962', 'wikidata': 'https://www.wikidata.org/wiki/Q1242836', 'display_name': 'Double taxation', 'level': 2, 'score': 0.22951314}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.21261463}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://doi.org/10.1163/187529890x00164', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S115911482', 'display_name': 'Review of Socialist Law', 'issn_l': '0165-0300', 'issn': ['0165-0300', '1875-2985'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/P4310320561', 'host_organization_name': 'Brill', 'host_organization_lineage': ['https://openalex.org/P4310320561'], 'host_organization_lineage_names': ['Brill'], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 0, 'referenced_works': [], 'related_works': ['https://openalex.org/W4214761535', 'https://openalex.org/W4214734171', 'https://openalex.org/W4214718659', 'https://openalex.org/W4214698698', 'https://openalex.org/W4214580537', 'https://openalex.org/W4214550298', 'https://openalex.org/W4214533481', 'https://openalex.org/W4214518868', 'https://openalex.org/W3207485607', 'https://openalex.org/W1975710014'], 'abstract_inverted_index': None, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W1968651575', 'counts_by_year': [], 'updated_date': '2024-08-13T04:25:30.184216', 'created_date': '2016-06-24'}