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INTM236000 | Controlled Foreign Companies: Control: contents

From HM Revenue & Customs · International Manual

This section defines control. If a non-UK resident company is controlled by a UK resident person or persons then the non-UK resident company is a CFC.

Contents4 entries

  1. INTM236100Controlled Foreign Companies: Control: Introduction
  2. INTM236200Controlled Foreign Companies: Control: Legal and economic control: contents
  3. INTM236400Controlled Foreign Companies: Control: Control determined by accounting standards
  4. INTM236500Controlled Foreign Companies: Control: Cell companies or similar entities and control