Controlled foreign company: Difference between revisions
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imported>Doug Williamson (Expand for non-UK examples.) |
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(CFC). | (CFC). | ||
'' | 1. ''UK tax'' | ||
A company which is resident outside the UK but which is controlled from the UK and therefore subject to UK CFC anti-avoidance tax rules. | A company which is resident outside the UK but which is controlled from the UK and therefore subject to UK CFC anti-avoidance tax rules. | ||
2. | |||
Similar companies in relation to other tax jurisdictions, also known as controlled foreign ''corporations''. | |||
==See also== | |||
* [[Anti-avoidance provision]] | |||
* [[Double taxation]] | |||
* [[Residence]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 15:43, 26 July 2017
(CFC).
1. UK tax
A company which is resident outside the UK but which is controlled from the UK and therefore subject to UK CFC anti-avoidance tax rules.
2.
Similar companies in relation to other tax jurisdictions, also known as controlled foreign corporations.
