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- NCIT_C54130 IAO_0000115 "An offshore company in which a U.S. person owns 10 percent or more of a foreign corporation or in which 50 percent or more of the total voting stock is owned by U.S. shareholders collectively or 10 percent or more of the voting control is owned by U.S. persons which is treated by the IRS as a U.S. tax reporting entity." @default.
- NCIT_C54130 NCIT_NHC0 "C54130" @default.
- NCIT_C54130 NCIT_P106 "Organization" @default.
- NCIT_C54130 NCIT_P108 "Controlled Foreign Corporation" @default.
- NCIT_C54130 NCIT_P207 "C1705158" @default.
- NCIT_C54130 NCIT_P366 "Controlled_Foreign_Corporation" @default.
- NCIT_C54130 normalizedInformationContent "100" @default.
- NCIT_C54130 referenceCount "1" @default.
- NCIT_C54130 hasExactSynonym "CFC" @default.
- NCIT_C54130 hasExactSynonym "Controlled Foreign Corporation" @default.
- NCIT_C54130 type Class @default.
- NCIT_C54130 isDefinedBy ncit.owl @default.
- NCIT_C54130 label "Controlled Foreign Corporation" @default.
- NCIT_C54130 subClassOf NCIT_C17005 @default.
- NCIT_C54130 subClassOf NCIT_C19711 @default.
- NCIT_C54130 subClassOf NCIT_C199142 @default.
- NCIT_C54130 subClassOf NCIT_C20181 @default.
- NCIT_C54130 subClassOf NCIT_C43359 @default.
- NCIT_C54130 subClassOf NCIT_C54130 @default.
- NCIT_C54130 subClassOf NCIT_C54131 @default.
- NCIT_C54130 subClassOf NCIT_C54132 @default.