ПОДАТКОВЕ РЕЗИДЕНТСТВО ЯК ОЗНАКА СУБ'ЄКТА ПРАВОВІДНОСИН З ОПОДАТКУВАННЯ ПРИБУТКУ КОНТРОЛЬОВАНОЇ ІНОЗЕМНОЇ КОМПАНІЇ

The article is devoted to the study of residency as the characteristic of the subject of legal relations for the taxation of income of a controlled foreign company (CFC) - the controlling person. The norms of the Tax Code of Ukraine, which define residency in Ukraine as one of the three characteristics of the controlling person of the CFC, which make up the essence of this concept, are analyzed. Legal entities-residents of Ukraine and individuals-residents of Ukraine are rewieved. Criterions by which legal entities or individuals are enrolled as residents in accordance with Ukrainian legislation and international legal acts are analyzed. It is determined that legal entities are residents of Ukraine on the basis of their formation in accordance with Ukrainian legislation. While individuals can be enrolled in the residence of Ukraine on the basis of such criterions as place of residence, place of permanent residence, center of vital interests, in a voluntary manner, on the basis of information received by fiscal authorities on the basis of citizenship, etc. Controversial issues regarding the delimitation of residency by countries at the international level are reviewed. With the digitization of processes, the assignment of a legal entity or an individual to the category of a resident of a certain country often occurs through the interaction of fiscal authorities of states in the field of tax information exchange. Two approaches, specified in the tax legislation of Ukraine, to determining the residence of the controlling person of the CFC are distinguished: independent (when the person himself reports its connection to the CFC) and forced (when the controlling body independently applies tax control based on the information received). Based on the research results, conclusions were drawn. The research topic is promising for future research in the presence of sustainable law enforcement practice.