Tax partner Charlotte Sallabank will present "The Controlled Foreign Company Regime – An Essential Guide" program on Tuesday, September 22 at 2:00 p.m. GMT. Charlotte will cover the purpose of controlled foreign company (CFC) rules and examine the UK CFC legislation in particular, highlighting points that need to be considered during cross-border corporate transactions.

Topics include:

  • What is the purpose of CFC regimes?
  • What is a CFC?
  • Control test
    • Legal control/economic rights/accounting
  • Exemptions
  • CFC Charge gateways
    • Initial gateway
    • Main gateways
      • Profits arising from UK activities
      • Non-trading finance profits
      • Trading finance profits
      • Captive insurance profits
      • Solo consolidation waiver profits
  • The CFC charge
  • State Aid

To learn more about "The Controlled Foreign Company Regime – An Essential Guide" webinar, click here.