1 Answers

Tatіana Mazur

Answer provided 03.07.2023 16:14

KIK is a controlling foreign company.

According to paragraph 39-2.5.5 of the Tax Code of Ukraine, for the purposes of tax control over the taxation of the income of a controlled foreign company, a natural person - a resident of Ukraine or a legal entity - a resident of Ukraine must notify the controlling body about its activities.

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