The subject of taxation for the personal income tax (corporate income tax) of the controlling entity is the part of the adjusted profit of the controlled foreign company, proportional to the share owned or controlled by such individual (legal entity) on the last day of the relevant reporting period, in respect of which it is calculated adjusted profit of the controlled foreign company calculated in accordance with the rules defined in this article.<\/p>\n
The profit of the CFC is determined according to the data of the non-consolidated financial statements of the CFC for the relevant calendar year (made according to local or international financial reporting standards), adjusted in accordance with the norms of the Tax Code of Ukraine.<\/p>\n
The Tax Code determines the procedure for calculating the adjusted profit of a controlled foreign company that is taxed in Ukraine.<\/p>\n
The object of taxation for the personal income tax (corporate income tax) of the controlling entity is the part of the adjusted profit of the relevant entity without the status of a legal entity, proportional to the share owned or controlled by such an individual (legal entity), calculated in accordance with the rules, defined by this article for controlled foreign companies.<\/p>\n","protected":false},"excerpt":{"rendered":"
The subject of taxation for the personal income tax (corporate income tax) of the controlling entity is the part of the adjusted profit of the controlled foreign company, proportional to the share owned or controlled by such individual (legal entity) on the last day of the relevant reporting period, in<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[136],"tags":[],"class_list":["post-3712","post","type-post","status-publish","format-standard","hentry","category-press-center"],"yoast_head":"\n