CONTROLLED FOREIGN CORPORATION (C.F.C.)


Meaning of CONTROLLED FOREIGN CORPORATION (C.F.C.) in English

A foreign corporation whose voting stock is more than 50% owned by U.S. stockholders , each of whom owns at least 10% of the voting power.

Campbell R. Harvey. Hypertextual finance English glossary.      Английский словарь гипертекстовых финансов.