Entrepreneurship and Sustainability Issues is a peer-reviewed journal which publishes original research papers and case studies

At the OECD level, within the framework of taxation, relevant documents that directly concern the procedure for enhancing interaction and cooperation among its member states are being developed. The most important ones include the development of recommendations in the field of taxation of controlled foreign companies, including the study of current aspects in the event of a conflict between the provisions on controlled foreign companies and the concluded double taxation treaties. Meanwhile, in the study of the formation of the institute of controlled companies with regard to the manner of their formation and use of modern forms and methods of administrative control and tax liability, it is important to study actions in the sphere of international tax law. However, the emerging problems in this sphere are relevant, since, at the level of national legislation of each state, there are both objective and subjective factors that directly affect the formation of law enforcement practice on controlled foreign companies, with regard to a lack of scientific information in the context of national law. Therefore, in terms of improvement of the tax legislation of countries with developing economies that are reforming the institution of controlled foreign companies and supplementing them with new provisions which cover the basic aspects of the formation of taxation of controlled foreign companies in the digital economy, it is important to mention the urgent measures aimed at improving them, including ways of implementation and modernization of the rules and procedure for determining the profits of controlled foreign companies in terms of clarifying the list of passive taxes, as well as the composition of costs of such companies.

Ground beetles (Carabid beetles) may be found in virtually all of the world's habitats. They are one of the three most diverse families of extant beetles, with 34,275 species documented, and they serve as vital ecological markers in all environments. Edaphic living beetles catch and eat a wide variety of arthropods that live in the soil. In the case of weeds, most of the ground beetles eat their seeds and help regulate their populations. The findings of a field study in agrocenoses in South-East Kazakhstan from 2019 to 2020 are presented in this article. Twenty-seven ground beetle species from 9 genera were discovered as a consequence of the study. 670 soil traps yielded a total of 1012 beetles. Polytopic mesophilic beetles provide the foundation of the agrocenoses fauna. Hygrophils, mesophiles, and eurybionts are among the beetles found in irrigated areas, as are mixed and herbivorous species. The Carabidae family of beetles is the most numerous in fields and steppe settings. As a result, mixed-diet beetles can be found depending on the habitat and air temperature. The species of beetles in all fields in the investigation area are in accordance with the insects’ complex. During the growth season, the diet of beetles shifts: predatory beetles take precedence initially, followed by mixed-diet beetles.