Controlled foreign company: Difference between revisions

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(Expand for non-UK examples.)
 
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(CFC).  
(CFC).  


''Tax''
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.


See also