{"id":4326,"date":"2021-01-26T17:02:29","date_gmt":"2021-01-26T16:02:29","guid":{"rendered":"https:\/\/lindemannlaw.chnew-ukrainian-cfc-tax-how-to-restructure-your-foreign-companies\/"},"modified":"2022-04-05T08:25:40","modified_gmt":"2022-04-05T08:25:40","slug":"new-ukrainian-cfc-tax-how-to-restructure-your-foreign-companies-2","status":"publish","type":"post","link":"https:\/\/lindemannlaw.ch\/ru\/insights\/new-ukrainian-cfc-tax-how-to-restructure-your-foreign-companies-2\/","title":{"rendered":"\u041d\u043e\u0432\u044b\u0439 \u0443\u043a\u0440\u0430\u0438\u043d\u0441\u043a\u0438\u0439 \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u041a\u0418\u041a — \u041a\u0430\u043a \u0440\u0435\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0412\u0430\u0448\u0438 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438?"},"content":{"rendered":"

\u041e\u0442\u0432\u0435\u0442\u044b \u043d\u0430 5 \u043d\u0430\u0438\u0431\u043e\u043b\u0435\u0435 \u0447\u0430\u0441\u0442\u043e \u0437\u0430\u0434\u0430\u0432\u0430\u0435\u043c\u044b\u0445 \u0432\u043e\u043f\u0440\u043e\u0441\u043e\u0432
\u0412 \u043c\u0430\u0435 2020 \u0433\u043e\u0434\u0430 \u041f\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u043f\u043e\u0434\u043f\u0438\u0441\u0430\u043b \u0437\u0430\u043a\u043e\u043d \u2116 466, \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u044e\u0449\u0438\u0439 \u043d\u043e\u0432\u044b\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u0435\u043c\u044b\u0445 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 («\u041f\u0440\u0430\u0432\u0438\u043b\u0430 \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u041a\u0418\u041a»). \u041f\u0440\u0430\u0432\u0438\u043b\u0430 \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u041a\u0418\u041a \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u044b \u043d\u0430 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u0438 \u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u0435, \u0434\u0435\u043e\u0444\u0444\u0448\u043e\u0440\u0438\u0437\u0430\u0446\u0438\u0438 \u0438 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0430 «cy\u0449\u0435\u0441\u0442\u0432\u043e \u043d\u0430\u0434 \u0444\u043e\u0440\u043c\u043e\u0439». \u041f\u0440\u0430\u0432\u0438\u043b\u0430 \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u041a\u0418\u041a \u0432\u0441\u0442\u0443\u043f\u0430\u044e\u0442 \u0432 \u0441\u0438\u043b\u0443 \u0441 1 \u044f\u043d\u0432\u0430\u0440\u044f 2021 \u0433\u043e\u0434\u0430 — \u043f\u0440\u0438 \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0435 \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u044f \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043e\u0431\u043c\u0435\u043d\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0435\u0439.<\/p>\n

1. \u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u041f\u0440\u0430\u0432\u0438\u043b\u0430 \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u041a\u0418\u041a?
\u041f\u0440\u0430\u0432\u0438\u043b\u0430 \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u041a\u0418\u041a \u0432\u0432\u043e\u0434\u044f\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u0435\u043c\u044b\u0445 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 («\u041a\u0418\u041a»), \u043a\u043e\u0442\u043e\u0440\u044b\u043c\u0438 \u0432\u043b\u0430\u0434\u0435\u044e\u0442 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u044e\u0449\u0438\u0435 \u043b\u0438\u0446\u0430 (\u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0438\u043b\u0438 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435). \u0422\u0430\u043a\u0438\u0435 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u044e\u0449\u0438\u0435 \u043b\u0438\u0446\u0430 \u0431\u0443\u0434\u0443\u0442 \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u044b \u0437\u0430:<\/p>\n

a) \u0435\u0436\u0435\u0433\u043e\u0434\u043d\u0443\u044e \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u0435 \u043d\u0435\u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0430 \u041a\u0418\u041a \u043f\u0440\u043e\u043f\u043e\u0440\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e \u0438\u0445 \u0434\u043e\u043b\u044f\u043c \u0432 \u041a\u0418\u041a;
\u0431) \u0435\u0436\u0435\u0433\u043e\u0434\u043d\u0443\u044e \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0445 \u041a\u0418\u041a, \u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e \u043e\u0442 \u043d\u0430\u043b\u0438\u0447\u0438\u044f \u0434\u043e\u0445\u043e\u0434\u043e\u0432;
\u0432) \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u043e \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u0438\u0438\/\u043e\u0442\u0447\u0443\u0436\u0434\u0435\u043d\u0438\u0438 \u0434\u043e\u043b\u0435\u0439 \u0432 \u041a\u0418\u041a \u0438\u043b\u0438 \u043e \u0441\u043d\u044f\u0442\u0438\u0438 \u0434\u0440\u0443\u0433\u043e\u0433\u043e \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f, \u0430 \u0442\u0430\u043a\u0436\u0435 \u043e \u0441\u043e\u0437\u0434\u0430\u043d\u0438\u0438\/\u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u0438 \u0442\u0440\u0430\u0441\u0442\u043e\u0432 \u0438\u043b\u0438 \u0434\u0440\u0443\u0433\u0438\u0445 \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u044b\u0445 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439.<\/p>\n

\u041a\u0418\u041a \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0435\u0442\u0441\u044f \u043a\u0430\u043a \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u0430\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f, \u0432 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435 \u043d\u0435 \u0438\u043c\u0435\u044e\u0449\u0430\u044f \u0441\u0442\u0430\u0442\u0443\u0441\u0430 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043b\u0438\u0446\u0430, \u0442\u0440\u0430\u0441\u0442 \u0438\u043b\u0438 \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0441\u0442\u0432\u043e, \u043a\u043e\u0442\u043e\u0440\u043e\u0435 \u043d\u0430\u0445\u043e\u0434\u0438\u0442\u0441\u044f \u043f\u043e\u0434 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0435\u043c \u0443\u043a\u0440\u0430\u0438\u043d\u0441\u043a\u043e\u0433\u043e \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430 (\u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043b\u0438\u0446\u0430 \u0438\u043b\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438).<\/p>\n

\u041f\u043e\u0434 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0435\u043c \u043f\u043e\u043d\u0438\u043c\u0430\u0435\u0442\u0441\u044f \u0442\u043e, \u0447\u0442\u043e \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 \u0423\u043a\u0440\u0430\u0438\u043d\u044b:<\/p>\n

a) \u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e \u0432\u043b\u0430\u0434\u0435\u0435\u0442 \u0431\u043e\u043b\u0435\u0435 50% \u0430\u043a\u0446\u0438\u0439 \u041a\u0418\u041a; \u0438\u043b\u0438
\u0431) \u0432\u043b\u0430\u0434\u0435\u0435\u0442 \u0431\u043e\u043b\u0435\u0435 25% (10% \u043f\u043e\u0441\u043b\u0435 2023 \u0433\u043e\u0434\u0430) \u0430\u043a\u0446\u0438\u0439 \u041a\u0418\u041a, \u043f\u0440\u0438 \u0443\u0441\u043b\u043e\u0432\u0438\u0438, \u0447\u0442\u043e \u0432\u043c\u0435\u0441\u0442\u0435 \u0441 \u0434\u0440\u0443\u0433\u0438\u043c\u0438 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438 \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u043e\u043d \u0432\u043b\u0430\u0434\u0435\u0435\u0442 \u043d\u0435 \u043c\u0435\u043d\u0435\u0435 50% \u0442\u0430\u043a\u0438\u0445 \u0430\u043a\u0446\u0438\u0439 (\u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e \u043e\u0442 \u0442\u043e\u0433\u043e, \u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u043b\u0438 \u044d\u0442\u0438 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u044b \u0440\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u0438\u043a\u0430\u043c\u0438 \u0438\u043b\u0438 \u043d\u0435\u0442); \u0438\u043b\u0438
\u0432) \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u043e \u0438\u043b\u0438 \u0441\u043e\u0432\u043c\u0435\u0441\u0442\u043d\u043e \u0441 \u0434\u0440\u0443\u0433\u0438\u043c\u0438 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438 \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u044f\u0435\u0442 \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0439 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c \u041a\u0418\u041a.<\/p>\n

2. \u041a \u043a\u043e\u043c\u0443 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u044e\u0442\u0441\u044f \u041f\u0440\u0430\u0432\u0438\u043b\u0430 \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u041a\u0418\u041a?
\u041f\u0440\u0430\u0432\u0438\u043b\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u041a\u0418\u041a \u0432 \u043e\u0441\u043d\u043e\u0432\u043d\u043e\u043c \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u044b \u043d\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043f\u0430\u0441\u0441\u0438\u0432\u043d\u044b\u0445 \u0434\u043e\u0445\u043e\u0434\u043e\u0432, \u0442\u0430\u043a\u0438\u0445 \u043a\u0430\u043a \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b (\u0432 \u0434\u0435\u043d\u0435\u0436\u043d\u043e\u0439 \u0438\u043b\u0438 \u043d\u0435\u0434\u0435\u043d\u0435\u0436\u043d\u043e\u0439 \u0444\u043e\u0440\u043c\u0435), \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b, \u0440\u043e\u044f\u043b\u0442\u0438, \u0434\u043e\u0445\u043e\u0434 \u043e\u0442 \u0442\u043e\u0440\u0433\u043e\u0432\u043b\u0438 \u0446\u0435\u043d\u043d\u044b\u043c\u0438 \u0431\u0443\u043c\u0430\u0433\u0430\u043c\u0438 \u0438 \u0442.\u0434. \u041f\u0440\u0438\u0431\u044b\u043b\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439, \u0437\u0430\u043d\u0438\u043c\u0430\u044e\u0449\u0438\u0445\u0441\u044f \u0430\u043a\u0442\u0438\u0432\u043d\u043e\u0439 \u0442\u043e\u0440\u0433\u043e\u0432\u043b\u0435\u0439 \u0438\u043b\u0438 \u0431\u0438\u0437\u043d\u0435\u0441\u043e\u043c, \u043d\u0435 \u0431\u0443\u0434\u0435\u0442 \u043e\u0431\u043b\u0430\u0433\u0430\u0442\u044c\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u0435 \u043f\u0440\u0438 \u0443\u0441\u043b\u043e\u0432\u0438\u0438, \u0447\u0442\u043e \u0442\u0430\u043a\u0438\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u044b \u0432 \u0441\u0442\u0440\u0430\u043d\u0430\u0445, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0438\u043c\u0435\u044e\u0442 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435 \u043e\u0431 \u0438\u0437\u0431\u0435\u0436\u0430\u043d\u0438\u0438 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0441 \u0423\u043a\u0440\u0430\u0438\u043d\u043e\u0439. \u041a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u044e\u0449\u0435\u0435 \u043b\u0438\u0446\u043e \u043e\u0431\u044f\u0437\u0430\u043d\u043e \u0443\u043f\u043b\u0430\u0442\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439 \u0438\u043b\u0438 \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u044b \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 \u0441 \u0434\u043e\u0445\u043e\u0434\u0430, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u043e\u0433\u043e \u041a\u0418\u041a, \u0434\u0430\u0436\u0435 \u0435\u0441\u043b\u0438 \u043e\u043d \u0435\u0449\u0435 \u043d\u0435 \u0431\u044b\u043b \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d.<\/p>\n

\u041f\u0440\u0438\u0431\u044b\u043b\u044c \u041a\u0418\u041a \u0431\u0443\u0434\u0435\u0442 \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d\u0430 \u043e\u0442 \u0443\u043a\u0440\u0430\u0438\u043d\u0441\u043a\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430, \u0435\u0441\u043b\u0438 \u0431\u0443\u0434\u0435\u0442 \u0432\u044b\u043f\u043e\u043b\u043d\u0435\u043d\u043e \u0445\u043e\u0442\u044f \u0431\u044b \u043e\u0434\u043d\u043e \u0438\u0437 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0445 \u0443\u0441\u043b\u043e\u0432\u0438\u0439:<\/p>\n

\u0430) \u0423\u043a\u0440\u0430\u0438\u043d\u0430 \u0438\u043c\u0435\u0435\u0442 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435 \u043e\u0431 \u0438\u0437\u0431\u0435\u0436\u0430\u043d\u0438\u0438 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0441\u043e \u0441\u0442\u0440\u0430\u043d\u043e\u0439 \u041a\u0418\u041a \u0438 \u0443\u0434\u043e\u0432\u043b\u0435\u0442\u0432\u043e\u0440\u044f\u0435\u0442 \u043e\u0434\u043d\u043e\u043c\u0443 \u0438\u0437 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0445 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0435\u0432: — \u041a\u0418\u041a \u043f\u043b\u0430\u0442\u0438\u0442 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 13% \u0438 \u0432\u044b\u0448\u0435; \u0438\u043b\u0438 — \u0414\u043e\u043b\u044f \u043f\u0430\u0441\u0441\u0438\u0432\u043d\u044b\u0445 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u041a\u0418\u041a \u043d\u0435 \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u0435\u0442 50%;
\u0431) \u0441\u043e\u0432\u043e\u043a\u0443\u043f\u043d\u044b\u0439 \u0434\u043e\u0445\u043e\u0434 \u0432\u0441\u0435\u0445 \u041a\u0418\u041a, \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u0435\u043c\u044b\u0445 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438 \u0423\u043a\u0440\u0430\u0438\u043d\u044b, \u043d\u0435 \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u0435\u0442 2 \u043c\u043b\u043d. \u0435\u0432\u0440\u043e \u0432 \u0433\u043e\u0434;
\u0432) \u041a\u0418\u041a — \u043f\u0443\u0431\u043b\u0438\u0447\u043d\u0430\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f, \u0430\u043a\u0446\u0438\u0438 \u043a\u043e\u0442\u043e\u0440\u043e\u0439 \u043a\u043e\u0442\u0438\u0440\u0443\u044e\u0442\u0441\u044f \u043d\u0430 \u043f\u0440\u0438\u0437\u043d\u0430\u043d\u043d\u043e\u0439 \u0444\u043e\u043d\u0434\u043e\u0432\u043e\u0439 \u0431\u0438\u0440\u0436\u0435;
\u0433) \u041a\u0418\u041a — \u0431\u043b\u0430\u0433\u043e\u0442\u0432\u043e\u0440\u0438\u0442\u0435\u043b\u044c\u043d\u0430\u044f \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f.<\/p>\n

\u041e\u0434\u043d\u0430\u043a\u043e, \u0434\u0430\u0436\u0435 \u0435\u0441\u043b\u0438 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u041a\u0418\u041a \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0430\u0435\u0442\u0441\u044f \u043e\u0442 \u0443\u043a\u0440\u0430\u0438\u043d\u0441\u043a\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u0432\u044b\u0448\u0435\u0443\u043a\u0430\u0437\u0430\u043d\u043d\u044b\u043c \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u043c, \u0443\u043a\u0440\u0430\u0438\u043d\u0441\u043a\u0438\u0439 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 \u0432\u0441\u0435 \u0440\u0430\u0432\u043d\u043e \u043e\u0431\u044f\u0437\u0430\u043d \u0441\u043e\u043e\u0431\u0449\u0438\u0442\u044c \u043e \u0442\u0430\u043a\u043e\u0439 \u041a\u0418\u041a \u0438 \u0435\u0435 \u043f\u0440\u0438\u0431\u044b\u043b\u0438 \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043e\u0440\u0433\u0430\u043d\u044b \u0438 \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0434\u0438\u0442\u044c, \u0447\u0442\u043e \u043e\u043d \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u0430. \u041f\u0440\u0438\u0431\u044b\u043b\u044c \u041a\u0418\u041a \u0431\u0443\u0434\u0435\u0442 \u0432\u043a\u043b\u044e\u0447\u0430\u0442\u044c\u0441\u044f \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0443\u044e \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u0438 \u043e\u0431\u043b\u0430\u0433\u0430\u0442\u044c\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 19,5% \u0434\u043b\u044f \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 (18%+1,5%) \u0438 18% \u0434\u043b\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439.<\/p>\n

3. \u041a\u0430\u043a\u0438\u0435 \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f \u0438 \u0448\u0442\u0440\u0430\u0444\u044b?
\u041a\u0430\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u043e, \u0448\u0442\u0440\u0430\u0444\u043d\u044b\u0435 \u0441\u0430\u043d\u043a\u0446\u0438\u0438 \u043f\u043e \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u041f\u0440\u0430\u0432\u0438\u043b\u0430\u043c \u041a\u0418\u041a \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442 \u0432 \u0441\u0435\u0431\u044f \u0448\u0442\u0440\u0430\u0444\u044b \u0437\u0430 \u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u0435 \u043e\u0442\u0447\u0435\u0442\u043d\u044b\u0445 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432 \u0443\u043a\u0440\u0430\u0438\u043d\u0441\u043a\u0438\u0445 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u044e\u0449\u0438\u0445 \u043b\u0438\u0446. \u0428\u0442\u0440\u0430\u0444\u044b \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u044e\u0442 \u0441 2023 \u0433\u043e\u0434\u0430.<\/p>\n

4. \u041a\u043e\u0433\u0434\u0430 \u0432\u0441\u0442\u0443\u043f\u044f\u0442 \u0432 \u0441\u0438\u043b\u0443 \u041f\u0440\u0430\u0432\u0438\u043b\u0430 \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u041a\u0418\u041a? \u041f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043e\u0431\u043c\u0435\u043d\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0435\u0439? \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0430\u043c\u043d\u0438\u0441\u0442\u0438\u044f?
\u041a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u044e\u0449\u0438\u0435 \u043b\u0438\u0446\u0430 \u0434\u043e\u043b\u0436\u043d\u044b \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u044c \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u043e \u041a\u0418\u041a \u0432 \u043f\u0435\u0440\u0432\u044b\u0439 \u0440\u0430\u0437 \u0434\u043e 30 \u0430\u043f\u0440\u0435\u043b\u044f 2021 \u0433\u043e\u0434\u0430 \u0434\u043b\u044f \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 \u0438 1 \u043c\u0430\u0440\u0442\u0430 2021 \u0433\u043e\u0434\u0430 \u0434\u043b\u044f \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446. \u041f\u0440\u0430\u0432\u0438\u043b\u0430 \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u041a\u0418\u041a \u0432\u0441\u0442\u0443\u043f\u044f\u0442 \u0432 \u0441\u0438\u043b\u0443 \u0441 1 \u044f\u043d\u0432\u0430\u0440\u044f 2021 \u0433\u043e\u0434\u0430. \u041e\u0436\u0438\u0434\u0430\u0435\u0442\u0441\u044f, \u0447\u0442\u043e \u0423\u043a\u0440\u0430\u0438\u043d\u0430 \u043f\u0440\u0438\u0441\u043e\u0435\u0434\u0438\u043d\u0438\u0442\u0441\u044f \u043a \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u043c\u0443 \u043e\u0431\u043c\u0435\u043d\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0435\u0439 \u043f\u043e \u0415\u0434\u0438\u043d\u043e\u043c\u0443 \u0421\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0443 \u041e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0434\u043e \u043a\u043e\u043d\u0446\u0430 2020 \u0433\u043e\u0434\u0430. \u041f\u0435\u0440\u0432\u044b\u0439 \u043e\u0431\u043c\u0435\u043d \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0435\u0439 \u0437\u0430 2020 \u0433\u043e\u0434 \u043e\u0436\u0438\u0434\u0430\u0435\u0442\u0441\u044f \u0432 2021 \u0433\u043e\u0434\u0443. \u042d\u0442\u043e \u043f\u043e\u0437\u0432\u043e\u043b\u0438\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u043e\u0440\u0433\u0430\u043d\u0430\u043c \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u0438 \u043f\u043e\u043b\u0443\u0447\u0430\u0442\u044c \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044e \u043e \u0431\u0430\u043d\u043a\u043e\u0432\u0441\u043a\u0438\u0445 \u0441\u0447\u0435\u0442\u0430\u0445 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u0445, \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u0435\u043c\u044b\u0445 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438 \u0423\u043a\u0440\u0430\u0438\u043d\u044b. \u041a\u0440\u043e\u043c\u0435 \u0442\u043e\u0433\u043e, \u0437\u0430\u043a\u043e\u043d \u043e\u0431\u044f\u0437\u044b\u0432\u0430\u0435\u0442 \u0443\u043a\u0440\u0430\u0438\u043d\u0441\u043a\u0438\u0435 \u0431\u0430\u043d\u043a\u0438 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u0443\u0447\u0440\u0435\u0436\u0434\u0435\u043d\u0438\u044f \u0441\u043e\u043e\u0431\u0449\u0430\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u043e\u0440\u0433\u0430\u043d\u0430\u043c \u0432\u0441\u044e \u0438\u043c\u0435\u044e\u0449\u0443\u044e\u0441\u044f \u0443 \u043d\u0438\u0445 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044e \u043e\u0431 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u0445, \u043f\u0440\u0438\u043d\u0430\u0434\u043b\u0435\u0436\u0430\u0449\u0438\u0445 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c \u0423\u043a\u0440\u0430\u0438\u043d\u044b. \u041e\u0436\u0438\u0434\u0430\u0435\u0442\u0441\u044f, \u0447\u0442\u043e \u0440\u0435\u0436\u0438\u043c \u041a\u0418\u041a \u0431\u0443\u0434\u0435\u0442 \u0434\u043e\u043f\u043e\u043b\u043d\u0435\u043d \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u043d\u043e\u0439 \u043b\u044c\u0433\u043e\u0442\u043e\u0439 \u043f\u043e \u0434\u043e\u0431\u0440\u043e\u0432\u043e\u043b\u044c\u043d\u043e\u043c\u0443 \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u044e \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 (\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0430\u043c\u043d\u0438\u0441\u0442\u0438\u044f). \u0412 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u043f\u0440\u0435\u0434\u043b\u043e\u0436\u0435\u043d\u043d\u044b\u043c \u0417\u0430\u043a\u043e\u043d\u043e\u043c \u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0430\u043c\u043d\u0438\u0441\u0442\u0438\u0438, \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u044b \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u0431\u0443\u0434\u0443\u0442 \u043f\u0440\u043e\u0449\u0435\u043d\u044b \u0437\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043f\u0440\u0430\u0432\u043e\u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u044f, \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u044b\u0435 \u0442\u0430\u043a\u0438\u043c\u0438 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438 \u0434\u043e\u0431\u0440\u043e\u0432\u043e\u043b\u044c\u043d\u043e.<\/p>\n

5. \u041a\u0430\u043a \u043f\u0440\u043e\u0432\u0435\u0441\u0442\u0438 \u0440\u0435\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0438\u0437\u0430\u0446\u0438\u044e, \u0447\u0442\u043e\u0431\u044b \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u043e\u0432\u0430\u0442\u044c \u041f\u0440\u0430\u0432\u0438\u043b\u0430\u043c \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u041a\u0418\u041a?
How to restructure to be CFC tax compliant<\/p>\n

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\u0423 \u0412\u0430\u0441 \u0435\u0441\u0442\u044c \u0432\u043e\u043f\u0440\u043e\u0441\u044b? \u2013 \u041c\u044b \u0441 \u0440\u0430\u0434\u043e\u0441\u0442\u044c\u044e \u043e\u0442\u0432\u0435\u0442\u0438\u043c \u043d\u0430 \u043d\u0438\u0445, \u0437\u0432\u043e\u043d\u0438\u0442\u0435 \u043d\u0430\u043c \u0438\u043b\u0438 \u043f\u0438\u0448\u0438\u0442\u0435!<\/p>\n

Dr. Maria Ulmann<\/a>
Tatiana Zakharova<\/a>
Dr. Oliver Klein<\/a>
Dr. Alexander Lindemann<\/a>
Dr. Ariel Sergio Goekmen-Davidoff<\/a>
Martin Schweikhart<\/a>
Peter Vrkljan<\/a>
J\u00f6rg Wenger<\/a>
Thomas E. Meier<\/a>
Prof. Dr. Iur. Maximilian Werkm\u00fcller<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

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\u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u041a\u0418\u041a»). \u041f\u0440\u0430\u0432\u0438\u043b\u0430 \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u041a\u0418\u041a \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u044b \u043d\u0430 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u0438 \u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u0435, \u0434\u0435\u043e\u0444\u0444\u0448\u043e\u0440\u0438\u0437\u0430\u0446\u0438\u0438 \u0438 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0430 «cy\u0449\u0435\u0441\u0442\u0432\u043e \u043d\u0430\u0434 \u0444\u043e\u0440\u043c\u043e\u0439». \u041f\u0440\u0430\u0432\u0438\u043b\u0430 \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u041a\u0418\u041a 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[…]<\/p>\n","protected":false},"author":1,"featured_media":2726,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"","_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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