How Controlled Foreign Corporation Rules Look around the World: Netherlands

The Netherlands did not have a CFC regime until it was made mandatory by the European Commission Anti-tax services Avoidance Directive (ATAD). The debut of CFC rules in the Dutch tax services system was in January 2019. The Dutch system includes a full participation...

How Controlled Foreign Corporation Rules Look Around the World: Japan

The second post of this series explains how the Controlled Foreign Corporation (CFC) rules work in Japan. CFC rules were incorporated by Japanese legislation in 1978. In 2017, Japan amended its CFC legislation to adjust the rules with some of the recommendations...