Survey: Untangling CFC rules and regimes

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Survey: Untangling CFC rules and regimes

panic

Companies have to navigate a web of differing rules targeting controlled foreign corporations (CFCs) and their shareholders, but the process is far from easy when the distinctions in each country’s rules risk unexpected audits or an unreasonably high tax burden.

Taxpayers can voice their concerns anonymously in International Tax Review’s survey on CFC rules and regimes.

There are a number of different policy drivers for CFC regimes worldwide. Because no one solution would suit all countries, the OECD and EU approaches provide a range of solutions that can be implemented while creating a more coordinated approach to taxing CFCs and their owners.

Share your opinion on the opportunities and challenges of managing tax liabilities across parent companies and their CFCs through our latest tax survey. The survey will end on Friday, May 3 2019

Your responses are strictly anonymous.

There is also the opportunity to provide feedback on tax modelling, US tax reform, the EU Anti-Tax Avoidance Directive, the implementation of BEPS Action 3 worldwide and how proposals on a potential global minimum corporate tax rate may impact your business.

The results will be featured across a series of articles online and compiled in International Tax Review’s upcoming magazine issue. 

For further details, or to share your opinions with our editorial team, email danish.mehboob@euromoneyplc.com.

Take the survey here

more across site & shared bottom lb ros

More from across our site

While all options presented ‘drawbacks’, European Commission tax leader Wopke Hoekstra said the controversial US carve-out deal has ‘many benefits’
From tech preparations to competitiveness concerns, Tax Systems’ Russell Gammon addresses the most pressing client considerations arising from the SbS deal
Despite estimates that the US/OECD agreement will cost countries billions, the Fair Tax Foundation’s Paul Monaghan believes the deal is a ‘necessary evil’
The firm’s eye-catching UK launch is a major statement of intent, but it will face stern opposition in its quest to be the top global tax player
The postponement came after industry representatives flagged implementation issues with the registration regime; in other news, firms made key tax partner additions
Despite the increased yield, the time taken to resolve enquiries was at a six-year high, new HMRC statistics have revealed
The High Court’s dismissal of barrister Setu Kamal’s legal challenge represents the first successful strike-out under a new law on SLAPPs
IP lawyers, who say they are encouraging clients to build up ‘tariff resilience’, should treat the risks posed by recent orders as a core consideration in cross-border licensing
As Coca-Cola awaits a crucial 11th Circuit Court of Appeals decision this year, its multibillion-dollar tax dispute could have profound implications for investors, cash flow, and corporate transparency
However, women in tax face greater career obstacles than their male counterparts, an exclusive ITR survey of more than 100 women tax leaders revealed
Gift this article