Translation of "Capital à contrôle étranger " (French → English) :

foreign-owned

foreign-owned corporation

foreign controlled non-financial corporations

foreign controlled insurance corporations and pension funds

owned or controlled by foreign interests

Nuclear Reactor Finance Limitation Act [ An Act to eliminate financial support for nuclear reactor design and construction in Canada or abroad and to amend the Atomic Energy Control Act in consequence thereof ]

Auditing Foreign Aid Effectiveness and Accountability

foreign enterprise [ foreign business | foreign undertaking ]

shareholding [ controlling interest | equity interest | equity investment | equity ownership | equity participation | holding in a company | majority holding | participating interest | Equity participation(STW) ]

154. Calls on the Commission to use all the tools at its disposal to foster a more coordinated approach vis-à-vis developed countries in order to promote greater reciprocity in tax matters, in particular with regard to the exchange of information with the United States of America following the entry into force of the Foreign Account Tax Compliance Act; calls also on the Commission, against the background of the agreement of 27 May 2015 between the EU and Switzerland on the automatic exchange of financial account information, to monitor carefully, with a view to preserving the single market, the agreed phasing out of some harmful tax practices in Switzerland, in line with BEPS guidelines, and that no new harmful tax measures are introduced ...[+++]in the future; calls on the Commission in its ongoing negotiations with Switzerland to suggest the introduction of controlled foreign companies rules in Swiss law; insists that the Commission must ensure that Switzerland follows the EU approach on taxation and report to Parliament;

152. Calls on the Commission to use all the tools at its disposal to foster a more coordinated approach vis-à-vis developed countries in order to promote greater reciprocity in tax matters, in particular with regard to the exchange of information with the United States of America following the entry into force of the Foreign Account Tax Compliance Act; calls also on the Commission, against the background of the agreement of 27 May 2015 between the EU and Switzerland on the automatic exchange of financial account information, to monitor carefully, with a view to preserving the single market, the agreed phasing out of some harmful tax practices in Switzerland, in line with BEPS guidelines, and that no new harmful tax measures are introduced ...[+++]in the future; calls on the Commission in its ongoing negotiations with Switzerland to suggest the introduction of controlled foreign companies rules in Swiss law; insists that the Commission must ensure that Switzerland follows the EU approach on taxation and report to Parliament;

12 (1) A transfer by a foreign controlled corporation of an interest in controlled land to a foreign controlled corporation that is associated with it, as described in subsection 5(4), or a change in the manner in which an interest in controlled land is owned by an ineligible person or a foreign controlled corporation is not, for the purposes of these Regulations, the taking or acquisition of that interest in controlled land by the associated foreign controlled corporation, the ineligible person or the foreign controlled corporation, as the case may be.

(2) If, as a result of the operation of subsection (1), a foreign controlled corporation acquires an interest in controlled land the taking or acquisition of which would otherwise be prohibited by these Regulations, the foreign controlled corporation shall within three years of becoming a foreign controlled corporation divest itself of the ownership or beneficial ownership of the interest in controlled land so acquired unless it ceases to be a foreign controlled corporation for a continuous period of not less than 12 months during that three-year period.