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1. ec.europa.eu › eurostat › statistics-explainedGlossary:Consumption of fixed capital (CFC) Statistics Explain

   ec.europa.eu › eurostat › statistics-explained

   Glossary:Consumption of fixed capital (CFC) Statistics Explained Source : Statistics Explained (https://ec.europa.eu/eurostat/statisticsexplained/) - 06/07/2021 1 ...

2. assets.publishing.service.gov.uk › controlled_foreign_companiesControlled foreign companies regime - GOV.UK

   assets.publishing.service.gov.uk › controlled_foreign_companies

   The new CFC rules, introduced in Finance Act 2012, will better reflect the way that businesses operate in a global economy whilst maintaining adequate protection against artificial diversion...

3. www.oecd-ilibrary.org › designing-effective-controlled-foreign-company-rules9HSTCQE*cebbef+ - OECD iLibrary

   www.oecd-ilibrary.org › designing-effective-controlled-foreign-company-rules

   21 sty 2010 · Definition of a CFC – CFC rules generally apply to foreign companies that are controlled by shareholders in the parent jurisdiction. The report sets out recommendations on how to determine when shareholders have sufficient influence over a foreign company for that company to be a CFC. It also provides

4. www.oecd-ilibrary.org › taxation › designing-effective-controlled-foreign-companyOECD/G20 Base Erosion and Profit Shifting Project

   www.oecd-ilibrary.org › taxation › designing-effective-controlled-foreign-company

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   The report sets out the following six building blocks for the design of effective CFC rules: (1) definition of a CFC, (2) CFC exemptions and threshold requirements, (3) definition of income, (4) computation of income, (5) attribution of income, and (6) prevention and elimination of double taxation.

5. economicsforeveryone.ca › files › uploadsECONOMICS FOR EVERYONE: ON-LINE GLOSSARY OF TERMS & CONCEPTS

   economicsforeveryone.ca › files › uploads

   This glossary contains non-technical descriptions of all the terms in Economics for Everyone highlighted in SMALL CAPITALS . Italicized terms within the definitions are themselves defined

6. www.oecd-ilibrary.org › economics › measuring-capital-oecd-manual-2009Measuring Capital - OECD Manual 2009 - OECD iLibrary

   www.oecd-ilibrary.org › economics › measuring-capital-oecd-manual-2009

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   1 wrz 2009 · Capital is invested, disinvested and it depreciates and becomes obsolescent and there is a question how to measure all these dimensions of capital in industry and national accounts. This revised Capital Manual is a comprehensive guide to the approaches toward capital measurement.

7. ec.europa.eu › index › Glossary:Consumption_of_fixed_capital_(CFC)Glossary:Consumption of fixed capital (CFC) - Statistics...

   ec.europa.eu › index › Glossary:Consumption_of_fixed_capital_(CFC)

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   Consumption of fixed capital, abbreviated as CFC, reflects the decline in the value of the fixed assets of enterprises, governments and owners of dwellings in the household sector. Fixed assets decline in value due to normal wear and tear, foreseeable ageing (obsolescence) and a normal rate of accidental damage.