Controlled Foreign Corporation (CFC) Rules

15 mins read 0 words Topic 5 of 9

This topic will examine CFC rules designed to tax passive income earned by foreign subsidiaries of a multinational corporation, with a focus on how these rules operate to prevent profit shifting.

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Introduction to International Tax Law

Tax Residency and Domicile Rules

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Double Taxation and Methods of Relief

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Transfer Pricing Rules

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Controlled Foreign Corporation (CFC) Rules

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Tax Havens and Anti-Avoidance Measures

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Tax Treaties and their Interpretation

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BEPS (Base Erosion and Profit Shifting) Project

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Case Studies in International Tax Planning

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