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The Shadow Economy: Why Businesses Don't Report Their Income

As of 2025, there were 17,173 officially registered controllers in Ukraine; however, this figure only partially reflects the true scale of Ukrainians’ foreign business activities.

While regulatory authorities are analyzing the submitted reports, the pace at which new entities are being established is striking: in 2025 alone, Ukrainian citizens registered approximately 33,000 new foreign companies in Poland alone.

To survive in 2026, businesses must learn to think like tax officials. The Tax Residency Trap

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