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

AdobeStock_189523204_feet_tangle_direction 600 x 375

The process of understanding and complying with differing rules targeting controlled foreign corporations (CFCs) and their shareholders is tough. Taxpayers can voice their concerns anonymously in this month’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, April 26 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

The new office on the fourth floor of 4 More London will span 14,230 square feet, with the potential to expand to the first and second floors
MNEs now face a shift from modelling to execution as the side‑by‑side deal forces tax teams to upgrade systems, harmonise data, and prevent costly pillar two mismatches
As recent surveys suggest a disconnect between AI adoption and employee engagement, the big four risk digging themselves into a strategic hole
Almost three-quarters of surveyed tax professionals are concerned about inaccurate AI outputs; in other news, Dentons hired a partner from CMS to lead its Belgian tax team
Long-running, high-value and complex enquiries are a significant reason for HM Revenue and Customs’s increased TP yield, experts suggest
Landmark legal updates in India have led companies to prioritise specialised tax advisers over accountants, ITR has found
Brazil’s shift to a nationwide consumption tax is more than conceptual; it fundamentally transforms municipal revenue, enforcement, and administrative disputes
While some advisers praised the ruling’s definition of a ‘voucher’ for VAT purposes, a UK partner said the case left unanswered questions
While pillar two has been enacted on paper in Brazil, companies are encountering a range of practical compliance issues, ITR has heard
Moore, founding partner of the Chicago tax boutique which bears her name, shares her career wisdom for ITR’s new Women in Tax interview series
Gift this article