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Controlled foreign corporation rules:

2020

Title: Ukraine : Technical Assistance Report—A Follow-Up on Distributed Profit Tax, BEPS Implementation, Voluntary Disclosure Program, and Indirect Methods for Determining Taxable Income

Author: International Monetary Fund. Fiscal Affairs Dept.

Series: Country Report No. 2020/302

Date: November 23, 2020

Subject: Controlled foreign corporation rules Double taxation Income and capital gains taxes Legal support in revenue administration Personal income