controlled foreign company rules

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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  • controlled 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 …   Law dictionary

  • controlled 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… …   Accounting dictionary

  • controlled 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… …   Big dictionary of business and management

  • Controlled Foreign Corporation — Taxation An aspect of fiscal policy …   Wikipedia

  • Foreign 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… …   Wikipedia

  • Foreign exchange market — Forex redirects here. For the football club, see FC Forex Braşov. Foreign exchange Exchange rates Currency band Exchange rate Exchange rate regime Exchange rate flexibility Dollarization Fixed exchange rate Floating exchange rate Linked exchange… …   Wikipedia

  • Passive foreign investment company — Within taxation law of the USA, a passive foreign investment company (or PFIC ) is a foreign company with predominantly investment income, or whose assets are primarily intended to generate investment income. The Internal Revenue Service handles… …   Wikipedia

  • United Kingdom company law — Beside the River Thames, the City of London is a global financial centre. Within the Square Mile, the London Stock Exchange lies at the heart of the United Kingdom s corporations. United Kingdom company law is the body of rules that concern… …   Wikipedia

  • List of Statutory Rules of Northern Ireland, 2003 — This is an incomplete list of Statutory Rules of Northern Ireland in 2003.1 100* Income Related Benefits and Jobseeker s Allowance (Working Tax Credit and Child Tax Credit Amendment) Regulations (Northern Ireland) 2003 S.R. 2003 No. 1 * Plastic… …   Wikipedia

  • Lackawanna Steel Company — Infobox Company company name = Lackawanna Steel Company company company type = Public genre = foundation = 1840 founder = George W. Scranton, Seldon T. Scranton, William Henry location city = Scranton, Pennsylvania (1840 1902) Lackawanna, New… …   Wikipedia

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