Taxation Summary, Finance Act 2020

27.7Controlled Foreign Company Rules CFC rules apply to accounting periods beginning on or after 1 January 2019. The CFC rules seek to prevent profits being diverted to companies which are tax re...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.