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Controlled Foreign Company guidance updated in line with Finance Act 2021 amendments

Feb 28, 2022

Revenue has updated Chapter 11 of its Tax and Duty Manual on the Controlled Foreign Company (“CFC”) rules. The updates reflect an amendment introduced by Finance Act 2021 expanding the definition of “listed territory” for the purposes of section 835YA TCA 1997. The updated guidance also contains more detail than previous guidance.

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