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foreign corporation

   Also found in: Legal, Acronyms, Wikipedia 0.03 sec.
Foreign corporation
A corporation conducting business in another country from the one it is chartered in and that abides by the laws of another country. See: Alien corporation.
foreign corporation
A firm that conducts business in states or countries other than the state or country in which it is incorporated. For example, a firm incorporated in Canada but conducting business throughout North America is considered a foreign corporation in the United States. Compare domestic corporation.


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A passthrough entity (as well as a controlled foreign corporation (CFC)) that does not have a required tax year, is disregarded solely for purposes of determining whether a corporation owns an interest in a passthrough entity or CFC in applying certain scope limits under Rev.
IRS updates automatic approval procedures for accounting-period ... by Herndon, Diane / The Tax Adviser
Form 926--Return by a US Transferor of Property to a Foreign Corporation
E-filing update: IRS modifies time for correcting errors, permits ... by Tax Executive
Issues for Controlled Foreign Corporation (CFC) Sellers of a Foreign Target
Tax issues for foreign acquisitions: a tax attorney outlines the ... by Epstein, Stephen J. / Financial Executive
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