What Designing Effective Controlled Foreign Company (CFC) Rules, Action 3 - 2015 Final Report requires
This OECD/G20 BEPS report provides recommendations for jurisdictions to implement effective Controlled Foreign Company (CFC) rules to prevent the artificial shifting of profits to low-tax jurisdictions. It outlines six essential 'building blocks' for designing these rules, covering CFC definition, control thresholds, income attribution, and exemptions.
Pillar: Banking & Global Finance · Authority: Organisation for Economic Co-operation and Development (OECD) · Version: 1.0.0 · Last updated:
Primary source: https://www.oecd.org/tax/designing-effective-controlled-foreign-company-rules-action-3-2015-final-report-9789264241152-en.htm
SHA-256 integrity: c4cb15a1d1a6b9f653f33bc0e7ae717b1f3d14e2a2777939ee45559f7ad02dfb
Primary Citations — 6 traced to source
- OECD (2015), Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report, Chapter 2: Building Block One: Definition of a CFC
- OECD (2015), Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report, Chapter 3: Building Block Two: CFC exemptions and threshold requirements
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