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Controlled foreign corporation (cfc)
| Глоссарий по оффшорам |
- An offshore companywhich, because of ownership or voting control of u.s. persons, is treated bythe irs as a u.s. tax reporting entity. irc 951 and 957 collectively definethe cfc as one in which a u.s. person owns 10 percent or more of a foreigncorporation or in which 50 percent or more of the total voting stock isowned by u.s. shareholders collectively or 10 percent or more of the votingcontrol is owned by u.s. persons.
- A foreign corporation whose voting stock is more than 50% owned by us stockholders, each of whom owns at least 10% of the voting power.
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Shareholders, английский
Corporation, английский
- A group of persons who get a charter granting them as a body certain legal powers, rights, privileges, and liabilities as an individual
- A business owned by investors who buy part of the company through shares of stock.
- См. corporate body
- Корпорация; общество, см. corporate enterprises; corporate institution
- A legal entity that is separate and distinct from its owners. a corporation is allowed to own assets, incur liabilities, and sell securities, among other things.
Collective, английский
A собирательный | n кол- лектив noun
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Corporate officers, английский
Another "cabinetlike" institution, sometime partof the board of directors: president, secretary and treasurer etc. theseindividuals have the right to represent the company to third parties, tonegotiate and make commitments in its name.
Companies act or ordinance, английский
Legislation enacted by a taxhaven to provide for the incorporation, registration and operation ofinternational business companies (ibcs). more commonly found in thecaribbean tax havens. for a typical example, read the bahamas` internationalbusiness company act of 1989.
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