NEHODA, Yuliia; LABENKO, Oleksandr; DOLZHENKO, Inna. TAX BASE FORMATION OF CONTROLLED FOREIGN COMPANIES: ACCOUNTING AND REGULATORY ASPECTS. Herald of Khmelnytskyi National University. Economic sciences, [S. l.], v. 354, n. 3, p. 223–230, 2026. DOI: 10.31891/2307-5740-2026-354-30. Disponível em: https://heraldes.khmnu.edu.ua/index.php/heraldes/article/view/2825. Acesso em: 13 nov. 2026.