Please use this identifier to cite or link to this item:
https://repository.hneu.edu.ua/handle/123456789/38243| Title: | Organization of taxation and customs control of controlled foreign companies in the system of financial regulation |
| Authors: | Achkasova S. Hunko K. Skliar A. |
| Keywords: | controlled foreign companies CFC taxation customs control post-clearance audit BEPS financial regulation |
| Issue Date: | 2025 |
| Citation: | Achkasova S. Organization of taxation and customs control of controlled foreign companies in the system of financial regulation / S. Achkasova, K. Hunko, A. Skliar // International scientific journal "Internauka." Series: "Economic Sciences". – 2025. – № 11. |
| Abstract: | The article examines modern approaches to the taxation of profits of controlled foreign companies (CFCs) and the improvement of customs control in Ukraine within the context of financial regulation. It outlines the regulatory framework for the introduction of CFC rules consistent with the BEPS Plan and analyzes the reporting requirements for controlling persons. |
| URI: | https://repository.hneu.edu.ua/handle/123456789/38243 |
| Appears in Collections: | Статті (МТМСФТ) |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Ачкасова КІК.pdf | 1,01 MB | Adobe PDF | View/Open |
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