• Modifications for a broad-exemption listed country

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Working out attributable income for a CFC in a broad-exemption listed country is similar to working out attributable income for a CFC in a non-broad-exemption listed country. However, more exemptions are provided for CFCs in broad-exemption listed countries.

    Last modified: 05 Dec 2006QC 17522