controlled foreign company
1controlled foreign company — (CFC) A company that is: • Resident outside the UK; • Controlled by persons resident in the UK; and • Subject to a lower level of taxation in the territory in which it is resident. Set out in Chapter IV of Part XVII of the Income and Corporation …
2controlled foreign company — A foreign company in which a UK resident company or individual has a 25% stake or more. The UK resident can be charged to UK tax in respect of profits from the controlled foreign company if the rate of tax paid by the foreign company is… …
3controlled foreign company — A foreign company in which a UK resident company or individual has a 25% stake or more. The UK resident can be charged to UK tax in respect of profits from the controlled foreign company if the rate of tax paid by the foreign company is… …
4controlled foreign company rules — See controlled foreign company (CFC) Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 …
5Controlled Foreign Corporation — Taxation An aspect of fiscal policy …
6Controlled Foreign Corporation - CFC — A corporate entity that is registered and conducts business in a different jurisdiction or country than the residency of the controlling owners. Control of the foreign company is defined, in the U.S., according to the percentage of shares owned… …
7Foreign ownership of companies of Canada — has long been a controversial political issue in Canada. Concerns regarding foreign ownership generally regard ownership by individuals or companies based in the United States, though foreign ownership occurs from entities and individuals based… …
8Foreign internal defense — (FID) is used by a number of Western militaries, explicitly by the United States but sharing ideas with countries including France and the United Kingdom, to describe an approach to combating actual or threatened insurgency in a foreign state… …
9Foreign Intelligence Service (Russia) — Infobox Government agency agency name = Foreign Intelligence Service nativename = nativename a = nativename r = Служба Внешней Разведки logo = logo width = logo caption = seal width = 150 px seal caption = Seal of the SVR formed = December 1991… …
10Foreign involvement in the Spanish Civil War — Bronze plaque honoring the British soldiers of the International Brigades who died defending the Spanish Republic at the monument on Hill 705, Serra de Pàndols. The Spanish Civil War had large numbers of non Spanish citizens participating in… …
