Encyclopedia
Controlled foreign company
A controlled foreign company is a foreign entity recognized as a controlled foreign company1.
Federal Law No. 140-FZ dated 08.06.2015 "On Voluntary Declaration by Individuals of Assets and Bank Accounts (Deposits) and on Amendments to Certain Legislative Acts of the Russian Federation". 2015, amended on 2015-06-08, Article 14, paragraph 69. ↩