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controlled foreign corporation
con·trolled for·eign cor·po·ra·tion (plural con·trolled for·eign cor·po·ra·tions)


noun 
Definition:
 
corporation controlled from other country: a corporation whose controlling shareholder is based outside the U.S.
Encarta® World English Dictionary [North American Edition] © & (P)2009 Microsoft Corporation. All rights reserved. Developed for Microsoft by Bloomsbury Publishing Plc.
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