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In this section
Controlled foreign companies (CFCs)
A CFC is a company that must be foreign and controlled by New Zealand residents. New CFC rules apply from the beginning of the 2010 income year for all entities with a balance date between 30 June and 30 September (inclusive) and the 2011 income year for all other entities.
How it works
- How controlled foreign company (CFC) income is taxed
- Making a controlled foreign company (CFC) disclosure