CONTROLLED FOREIGN COMPANY AS A TAX PAYER: SOME DISCUSSION ASPECTS OF THE DEFINITION OF THE CONCEPT Law Mikriukov A. O., Graduate student at the Department of Financial Law, Ukraine, KharkivDmytryk O. O.December 22, 2023February 10, 2024. This work is licensed under a Creative Commons –Attribution 4.0 International (CC BY 4.0).