Guidance

Anti-Avoidance Directive about controlled foreign companies

Find out about the new Anti-Tax Avoidance Directive (ATAD) about controlled foreign companies (CFCs).

• From: HM Revenue & Customs
• Published: 6 July 2018

Documents

Anti-Avoidance Directive about controlled foreign companies

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Details

This technical note has details of changes to CFC rules to comply with the EU ATAD, that will come into effect from 1 January 2019.

Published 6 July 2018