Controlled foreign corporation
id:
controlled-foreign-corporation-257-8020832
title:
Controlled foreign corporation
text:
Controlled foreign corporation (CFC) rules are features of an income tax system designed to limit artificial deferral of tax by using offshore low taxed entities. The rules are needed only with respect to income of an entity that is not currently taxed to the owners of the entity. Generally, certain classes of taxpayers must include in their income currently certain amounts earned by foreign entities they or related persons control. A set of rules generally defines the types of owners and entiti
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Controlled_foreign_corporation
date created:
date modified:
2024-03-27T13:23:46Z
main entity:
{"identifier":"Q441835","url":"https://www.wikidata.org/entity/Q441835"}
image:
fields total:
13
integrity:
13