USA CFC Rules: Are They Worth Their Weight in Taxes?

By Robert Robillard - 27 August 2015

This blogpost originally appeared on

Short answer: it depends…

According to the latest SOI Tax Stats – SOI Bulletin: Summer 2015:

“Foreign-controlled domestic corporations (83,814) made up 1.4 percent of all Federal income tax returns filed by U.S. corporations for tax year 2012. Collectively, these corporations accounted for $4.7 trillion of the total receipts (16.1 percent) and $12.3 trillion of the assets (14.5 percent) reported for the year.”

No data on the compliance costs related to these rules is made available…

See more USA’S international business tax statistics here.

Robert Robillard, Ph.D., CPA, CGA, Adm.A., MBA, M.Sc. Econ., M.A.P.
Senior Partner, RBRT Inc.
514-742-8086; robertrobillard “at”

The convergence of RBRT’s tax, accounting and economics expertise makes a difference. The information in this blog post is general information only. Data and information come from sources believed to be reliable but complete accuracy cannot be guaranteed. RBRT Inc. or the author are not responsible or liable for any error, omission or inaccuracy in such information. The opinions expressed in this blogpost are those of the author. Readers should seek advice and counsel from RBRT Inc. as required.