- Controlled foreign corporation (CFC)
- A foreign corporation whose voting stock is more than 50% owned by U.S. stockholders, each of whom owns at least 10% of the voting power. The New York Times Financial Glossary
Financial and business terms. 2012.
Controlled foreign corporation (CFC)
Look at other dictionaries:
Controlled 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… … Investment dictionary
controlled foreign corporation — (CFC) USA A foreign corporation in which more than 50% of the total combined voting power of its stock or the total value of its stock is owned by United States Shareholders (defined as a United States person (IRC § 957(c)) who owns 10% or more… … Law dictionary
Controlled Foreign Corporation — Taxation An aspect of fiscal policy … Wikipedia
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. Bloomberg Financial Dictionary … Financial and business terms
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
CFC — Controlled Foreign Corporation (CFC) USA A foreign corporation in which more than 50% of the total combined voting power of its stock or the total value of its stock is owned by United States Shareholders (defined as a United States person (IRC § … Law dictionary
CFC — CFC, cfc, or Cfc may stand for: *Chlorofluorocarbon : a class of chemical compounds that deplete ozone. *Cardiofaciocutaneous Syndrome : a rare and serious genetic disorder. *Canadian Film Centre : institution for advanced training in film,… … Wikipedia
CFC — Combined Federal Campaign (Governmental » NASA) Combined Federal Campaign (Community) Combined Federal Campaign (Academic & Science » Ocean Science) Combined Federal Campaign (Governmental » Military) Combined Federal Campaign (Governmental » US… … Abbreviations dictionary
CFC — See: controlled foreign corporation … Financial and business terms
United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government … Wikipedia
