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.

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

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