Development of International Tourism in the Context of Integration Processes

Abstract

The article is devoted to the development of approaches to international tourism development in the integration processes context. Most of the existing integration associations in the tourism market have specific organizational forms and methods of integration and international cooperation. Based on the world standards, the study of methods for determining the state of international tourism allowed the authors to develop a systematization of the integration indicators main set, affecting the functioning of the tourism market. Every model of integration in the international tourism field in the world is developed. In those countries that occupy leading positions in the tourism industry, there are high indicators of the tourism market integration, which justifies the need to develop various forms of tourism market integration.

Taxation Transformation under the Influence of Industry 4.0

“…Another feature of the development of Industry 4.0 is transnationalization, therefore an important aspect for tax purposes is the transfer pricing of digital services [19,30]. According to the experts [17], this can be either quite difficult (if the company's smart connection is installed between a data center located in one jurisdiction and factory floors located in another jurisdiction) or relatively simple (when the intellectual property developed in one jurisdiction (country) is licensed in another jurisdiction).…”