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Controlled foreign companies (CFCs)

Reporting and taxation of controlled foreign companies’ profits.

What is included

Who it is for Individuals and legal entities resident in Ukraine who own or control foreign companies.

  1. Determining CFC status

    Reviewing the ownership structure and whether the company is a controlled foreign company.

  2. Calculating CFC profit

    Working out the controlled foreign company’s profit for tax purposes.

  3. CFC reporting

    Preparing and filing reports on controlled foreign companies.

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