Compensation Glossary

# A B C D E F G H I J K L M N O P Q R S T U V W - Z

Controlled Foreign Corporation

Treated by the IRS as a U.S. tax reporting entity because of voting control or ownership of U.S. citizens, this is really an offshore company. Technically it is defined as a foreign corporation in which U.S. person(s) has 10% or more ownership or voting control.
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