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

Meanwhile, one expert highlights the importance of separating Venezuela’s tax authority from direct political control after ‘lost decades and isolation’
With PMK 108, Indonesia has upgraded its tax transparency regime for the digital era, focusing on data quality, governance, and cross border exchange rather than expanding regulatory reach
In a popular LinkedIn post, Jeremie Beitel encouraged firms to invest in junior talent even if it doesn’t lead to their loyalty, though recruiters offered ITR a mixed assessment
Advisers who do not register for the new regime in time could be prevented from interacting with HMRC, the tax authority said
Valid pillar two objectives are still intact after the side-by-side agreement, but whether the framework is now settled is ‘a $64,000 question’, Morrison Foerster’s tax chair told ITR
Ian Halligan previously led Baker Tilly’s international tax services in the US
Exclusive ITR data emphasises that DEI does not affect in-house buying decisions – and it’s nothing to do with the US president
The firms made senior hires in Los Angeles and Cleveland respectively; in other news, South Korea reported an 11% rise in tax income, fuelled by a corporation tax boom
The ‘deeply flawed’ report is attempting to derail UN tax convention debates, the Tax Justice Network’s CEO said
Salim Rahim, a TP specialist, had been a partner at Baker McKenzie since 2010
Gift this article