{"Term":"Control interest","Definition":"\u003cp\u003eControl interests are used to work out if a foreign company is a controlled foreign company (CFC).\n\u003c/p\u003e\n\u003cp\u003eSomeone has a direct control interest (sometimes called \u0027a controlling interest\u0027) in a foreign company if they: \u003c/p\u003e\n\u003cul\u003e\n    \u003cli\u003ehold any shares\n    \u003c/li\u003e\n    \u003cli\u003ehave any shareholder decision making rights\u003c/li\u003e\n    \u003cli\u003ehave the right to get income from the company, or have the company\u0027s income dealt with on their behalf\u003c/li\u003e\n    \u003cli\u003ehave the right to get value from the distribution of any of the company\u0027s assets.    \u003c/li\u003e\n\u003c/ul\u003e","TeReoTerm":"","TeReoDefinition":""}