Controlled foreign company: Difference between revisions
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(CFC). ''Tax''. | (CFC). ''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. | ||
Revision as of 10:23, 7 June 2013
(CFC). 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.
