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Controlled foreign corporation |
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Controlled foreign corporation (CFC) A foreign corporation whose voting stock is more than 50% owned by US stockholders, each of whom owns at least 10% of the voting power. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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Controlled Foreign Company Regime Unlike the participation exemptions offered by some other jurisdictions, the exempt dividend classes cover dividends from low taxed/passive subsidiaries. Under UK tax legislation introduced in 1988, the profits of a foreign company in which a UK company owns a holding of more than 50% (known as a controlled foreign company, or It seems to me that all UK taxpayers, including Vodafone, were and are entitled to be told by legislation, of which the meaning is plain, what the tax consequences for them will be if they decide to incorporate a controlled foreign company in a (EU) member state. |
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