| 单词 | controlled foreign company |
| 释义 | controlled foreign company controlled foreign company A foreign company in which a UK resident company or individual has a controlling interest. A UK resident company can be charged to UK tax in respect of profits from a controlled foreign company where these profits may be expected to have arisen in the UK if tax-planning arrangements had not been effected to move them out of UK tax charge. The tax rules applying to controlled foreign companies are very complex and underwent major changes in the Finance Act 2012. |
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