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controlled foreign corporation

Tax. A foreign corporation in which more than 50% of the stock is owned by U.S. citizens who each own 10% or more of the voting stock. • These shareholders (known as U.S. shareholders) are required to report their pro rata share of certain passive income of the corporation. — Abbr. CFC. IRC (26 USCA) […]

controlled foreign corporation

glossary / controlled foreign corporation, 受控外国公司, 被控股外国公司

controlled foreign corporation 〈美〉被控股外国公司；受控外国公司指在该外国公司的纳税年度任何一日，其有表决权股票的50％以上或占股票总价值5％以上的股票为「美国股东」〔U.S.shareholders〕所持有的任何外国公司。此处的「美国股东」是指持有该外国公司各类有表决权股票10％或以上的美国人。持股方式可以是直接、间接或推定的。

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