{"id":3716,"date":"2024-03-02T11:30:07","date_gmt":"2024-03-02T11:30:07","guid":{"rendered":"https:\/\/www.astron.in.ua\/2024\/03\/02\/shho-robyty-koly-zakonodavstvom-inozemnoyi-yurysdykcziyi-ne-vyznacheno-obovyazku-skladannya-finansovoyi-zvitnosti\/"},"modified":"2024-03-02T11:30:50","modified_gmt":"2024-03-02T11:30:50","slug":"shho-robyty-koly-zakonodavstvom-inozemnoyi-yurysdykcziyi-ne-vyznacheno-obovyazku-skladannya-finansovoyi-zvitnosti","status":"publish","type":"post","link":"https:\/\/www.astron.in.ua\/en\/2024\/03\/02\/shho-robyty-koly-zakonodavstvom-inozemnoyi-yurysdykcziyi-ne-vyznacheno-obovyazku-skladannya-finansovoyi-zvitnosti\/","title":{"rendered":"WHAT TO DO WHEN THE LEGISLATION OF A FOREIGN JURISDICTION DOES NOT DETERMINE THE OBLIGATION OF COMPILING FINANCIAL STATEMENTS?"},"content":{"rendered":"

If, according to the legislation of the foreign jurisdiction of the tax residence of the controlled foreign company, there is no obligation to prepare financial statements, the controlling person must ensure the preparation of financial statements of the controlled foreign company in accordance with international financial reporting standards.<\/p>\n

In particular, this will apply to companies registered in free economic zones. Many Ukrainians have registered companies in the United Arab Emirates, which are very loyal in terms of paying taxes and keeping financial statements. Therefore, now they will most need to work with such reporting.<\/p>\n

If the supervisory body has doubts about the reliability of the submitted financial statements of the controlled foreign company, the supervisory body has the right to request the provision of a written opinion of the auditing company confirming the financial statements of the controlled foreign company, no earlier than 15 months after the end of the reporting period for which the adjusted profit is calculated controlled foreign company.<\/p>\n","protected":false},"excerpt":{"rendered":"

If, according to the legislation of the foreign jurisdiction of the tax residence of the controlled foreign company, there is no obligation to prepare financial statements, the controlling person must ensure the preparation of financial statements of the controlled foreign company in accordance with international financial reporting standards.<\/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-3716","post","type-post","status-publish","format-standard","hentry","category-press-center"],"yoast_head":"\nWHAT TO DO WHEN THE LEGISLATION OF A FOREIGN JURISDICTION DOES NOT DETERMINE THE OBLIGATION OF COMPILING FINANCIAL STATEMENTS? - \u0410\u0421\u0422\u0420\u041e\u041d<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.astron.in.ua\/en\/2024\/03\/02\/shho-robyty-koly-zakonodavstvom-inozemnoyi-yurysdykcziyi-ne-vyznacheno-obovyazku-skladannya-finansovoyi-zvitnosti\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"WHAT TO DO WHEN THE LEGISLATION OF A FOREIGN JURISDICTION DOES NOT DETERMINE THE OBLIGATION OF COMPILING FINANCIAL STATEMENTS?\" \/>\n<meta property=\"og:description\" content=\"If, according to the legislation of the foreign jurisdiction of the tax residence of the controlled foreign company, there is no obligation to prepare financial statements, the controlling person must ensure the preparation of financial statements of the controlled foreign company in accordance with international financial reporting standards.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.astron.in.ua\/en\/2024\/03\/02\/shho-robyty-koly-zakonodavstvom-inozemnoyi-yurysdykcziyi-ne-vyznacheno-obovyazku-skladannya-finansovoyi-zvitnosti\/\" \/>\n<meta property=\"og:site_name\" content=\"\u0410\u0421\u0422\u0420\u041e\u041d\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/lawfirmastron\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-03-02T11:30:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-02T11:30:50+00:00\" \/>\n<meta name=\"author\" content=\"adminnnf\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"adminnnf\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.astron.in.ua\\\/en\\\/2024\\\/03\\\/02\\\/shho-robyty-koly-zakonodavstvom-inozemnoyi-yurysdykcziyi-ne-vyznacheno-obovyazku-skladannya-finansovoyi-zvitnosti\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.astron.in.ua\\\/en\\\/2024\\\/03\\\/02\\\/shho-robyty-koly-zakonodavstvom-inozemnoyi-yurysdykcziyi-ne-vyznacheno-obovyazku-skladannya-finansovoyi-zvitnosti\\\/\"},\"author\":{\"name\":\"adminnnf\",\"@id\":\"https:\\\/\\\/www.astron.in.ua\\\/en\\\/#\\\/schema\\\/person\\\/1f738deb672c76ffc295a31efc13a9a1\"},\"headline\":\"WHAT TO DO WHEN THE LEGISLATION OF A FOREIGN JURISDICTION DOES NOT DETERMINE THE OBLIGATION OF COMPILING FINANCIAL STATEMENTS?\",\"datePublished\":\"2024-03-02T11:30:07+00:00\",\"dateModified\":\"2024-03-02T11:30:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.astron.in.ua\\\/en\\\/2024\\\/03\\\/02\\\/shho-robyty-koly-zakonodavstvom-inozemnoyi-yurysdykcziyi-ne-vyznacheno-obovyazku-skladannya-finansovoyi-zvitnosti\\\/\"},\"wordCount\":180,\"publisher\":{\"@id\":\"https:\\\/\\\/www.astron.in.ua\\\/en\\\/#organization\"},\"articleSection\":[\"Press-center\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.astron.in.ua\\\/en\\\/2024\\\/03\\\/02\\\/shho-robyty-koly-zakonodavstvom-inozemnoyi-yurysdykcziyi-ne-vyznacheno-obovyazku-skladannya-finansovoyi-zvitnosti\\\/\",\"url\":\"https:\\\/\\\/www.astron.in.ua\\\/en\\\/2024\\\/03\\\/02\\\/shho-robyty-koly-zakonodavstvom-inozemnoyi-yurysdykcziyi-ne-vyznacheno-obovyazku-skladannya-finansovoyi-zvitnosti\\\/\",\"name\":\"WHAT TO DO WHEN THE LEGISLATION OF A FOREIGN JURISDICTION DOES NOT DETERMINE THE OBLIGATION OF COMPILING FINANCIAL STATEMENTS? 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