CONTROLLED FOREIGN COMPANIES AS NEW INCOME TAX PAYER IN THE UKRAINIAN TAXATION SYSTEM Authors L. Gutsalenko https://orcid.org/0000-0001-5181-8652 B. Trokhymets https://orcid.org/0009-0008-0363-4427 DOI: https://doi.org/10.32702/2306-6814.2025.9.48 Downloads pdf (Українська) Published 2025-05-06 Issue No. 9 (2025): Investytsiyi: praktyka ta dosvid Section Статті