13 business formation terms starting with C: plain-language definitions for founders incorporating across jurisdictions.
C-Corporation is a US corporation taxed separately from its owners under Subchapter C, the standard form for venture-backed and publicly traded companies.
California Consumer Privacy Act is the California state law (in force since 2020, expanded by the CPRA in 2023) granting consumers rights over the personal information businesses collect about them.
Capitalization Table is a document showing all of a company's securities, who owns them, on what terms, and the resulting ownership percentages.
Cayman Exempted Company is a Cayman Islands company whose operations are conducted mainly outside the Cayman Islands and which benefits from a 20-year tax exemption undertaking, used for funds, SPVs, and joint ventures.
Certificate of Good Standing is a government-issued certificate confirming that a company is properly registered, has filed all required reports, and has paid all fees and franchise taxes due.
Common Reporting Standard is the OECD multilateral framework for the automatic exchange of financial account information between tax authorities.
Compliance Calendar is a consolidated schedule of every recurring legal, tax, and regulatory deadline a company must meet across its jurisdictions of operation.
Confirmation Statement is the annual UK Companies House filing in which every UK company confirms that the registry-held information about it - directors, shareholders, registered office, SIC codes, and people with significant control - is up to date.
Controlled Foreign Company Rules are anti-deferral tax rules that attribute the passive or low-taxed income of a foreign subsidiary to its domestic parent, even without distribution.
Corporate Bylaws are the internal rulebook adopted by a corporation that governs board meetings, officer roles, shareholder votes, and committee structure.
Corporate Governance is the system of rules, practices, and processes by which a company is directed and controlled, balancing the interests of shareholders, management, and other stakeholders.
Corporate Income Tax is a direct tax levied on the net profits of a company by the country where it is resident or has taxable presence.
Customer Due Diligence is the standard onboarding and monitoring process applied to normal-risk customers under AML rules.
