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What is CFC?
Different Approaches
Different Exemptions
CFC regulations vs. DTAA
Glimpse of CFC regulation in some countries
Examples of other anti-avoidance rules in some countries
Disclaimer: In the presentation the speaker has also touched upon the CFC regulation and other anti -
avoidance rules in other countries, the same is based upon the information available in the public
domain and the same are not vetted by the practitioner of those countries. Accordingly, we (Speaker,
JGarg Economic Advisors Pvt. Ltd., any Director, any Employee and any Consultant) takes no
responsibility of any decision taken based on the information available in this presentation.