КОНТРОЛЬОВАНА ІНОЗЕМНА КОМПАНІЯ ЯК ПЛАТНИК ПОДАТКІВ: ДЕЯКІ ДИСКУСІЙНІ АСПЕКТИ ВИЗНАЧЕННЯ ПОНЯТТЯ
CONTROLLED FOREIGN COMPANY AS A TAX PAYER: SOME DISCUSSION ASPECTS OF THE DEFINITION OF THE CONCEPT
Author(s): Olga O. Dmytryk, A. O. MIKRIUKOVSubject(s): Law on Economics, Financial Markets, Public Finances, Fiscal Politics / Budgeting, Socio-Economic Research
Published by: Національний юридичний університет імені Ярослава Мудрого
Keywords: taxation; international taxation; transfer pricing; tax planning; aggressive tax planning; BEPS; tax benefits; personal income tax; income tax; tax residency; tax avoidance; legal status;
Summary/Abstract: Based on the disclosure of the essence and characteristics of controlled foreign companies (CFCs), topical issues of taxation of their profits and activities of controlling persons as taxpayers are revealed. The need to improve the legal regulation on the responsibilities of a controlling person to ensure the preparation of financial statements by a CFC, the distribution of responsibility for non-submission of financial statements, the determination and consolidation of tax benefits, and in particular the exemption of CFC from income taxation is substantiated.
Journal: Економічна теорія та право
- Issue Year: 4/2023
- Issue No: 55
- Page Range: 36-55
- Page Count: 20
- Language: Ukrainian
