Tax partner Charlotte Sallabank will present "The Controlled Foreign Company Regime – An Essential Guide" program on Friday, February 26 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
London
