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.

A company registered in and regulated by a foreign country that has at least 50% American ownership. Setting up a corporation in a foreign country may have tax advantages; for example, a country may encourage companies to register in it by having no corporate tax. The IRS works within the context of foreign treaties to determine how earnings from controlled foreign corporations are taxed in the United States.

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Affiliated Foreign Group CFC Look Thru Look-Thru			persons who are officers, directors, or shareholders of controlled foreign corporations. IRS crackdown on Form 5471: a sign of things to come? by Goldberg, Walter S. / The Tax Adviser This measure will permit corporations to access cash from their controlled foreign corporations (CFCs) without having an income inclusion for U. CFC credit rules eased by Sherr, Eileen Reichenberg / Journal of Accountancy In a separate action, the AICPA submitted comments to the IRS and Department of the Treasury urging that guidance be provided concerning the new Controlled Foreign Corporation (CFC) look-through provision of the Tax Increase Prevention and Reconciliation Act of 2005. AICPA comments on deductibility of health insurance premiums, ... by CPA Letter			Contributo di capitale in eccedenza a valore nominale contributory negligence Contributory Pension Plan Contributory Value Control Control de calidad Control de cambios Control Limits Control parameters Control Person control premium Control presupuestario Control Stock Control Value Control-share Acquisition Laws Controle cambial Controle des changes Controle sur Place Controles de cambio Controles sobre la exportacion controllable expenses controlled account controlled business arrangement Controlled Commodities Controlled disbursement Controlled Foreign Corporation Controller Controlling Interest Controllo Controllore convenience center convenience store Convenience Yield Convention Convention Expenses Convention Statement conventional home conventional loans Conventional mortgage Conventional Option Conventional pass-throughs Conventional Project Convergence Convergencia Conversao da divida Conversao da divida em capital de risco conversion conversion clause Conversion de bonos Conversion de divisas Conversion de la deuda			Controlled Environment and Life Support System Controlled Environment Plant Production System Controlled Environment Systems Research Facility Controlled Environment Vault Controlled Environment Warehouse Controlled Equipage Custody Record Controlled Equipage Item List controlled exercise Controlled Experiment Controlled Experiment Controlled Experiment Controlled Experiment Controlled Exposure Facility controlled fill controlled firing area controlled firing area Controlled Flame Boilers Ltd. Controlled Flaw Controlled flight into terrain Controlled Flight Toward Terrain controlled flow controlled for controlled for controlled for controlled for controlled for Controlled Force Circulation controlled forces Controlled Foreign Company Controlled Foreign Company Controlled Foreign Corporation Controlled Foreign Corporations controlled fragment controlled fusion Controlled Fusion Atomic Data Center Controlled Gain Amplifier Controlled Goods Program Controlled Goods Registration Program Controlled Ground Water Area Controlled Growth Mercury Electrode Controlled Humidity Controlled Humidity Operational Preservation System controlled hypotension Controlled Image Base Controlled Impact Demonstration Controlled Impact Reentry Controlled Impact Rescue Tool Controlled Induction Motor Controlled Industrial Area Controlled Industrial Material controlled information Controlled Injury Zone Controlled Insert Mailer Controlled Insulin-Dependent Diabetes Controlled Insurance Program

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