І. Staying abroad as a ground to actually relieve individuals during this time from liability to submit tax return in Ukraine
ІІ. Staying abroad as a ground to at least delay the submission of report on controlled foreign companies
IІІ. Grounds to abstain from filing the report on controlled foreign companies even while being present in Ukraine
This article analyzes grounds to relieve individuals – tax residents of Ukraine staying abroad from liability to submit tax returns in Ukraine while they are absent in Ukraine and other related tax obligations.
Moreover, here you may find analysis of the grounds for individuals staying abroad to postpone the submission of report of controlled foreign companies (CFCs) and analysis of the grounds not to file the report on CFC at all even while in Ukraine.
The full version of the article is available in Ukrainian by the link.
Full text is open only for the subscribers.
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