# Controlled foreign corporations { "id": "S94002181", "title": "Controlled foreign corporations", "url": "/topics/S94002181", "kind": "topic-directory", "aeo_cohort": "topic-directory", "provider": "lcsh", "revision": "9c51e41c3ab223c4", "catalogue_revision": "f050b5d4780b1289", "numeric_address": "308575756563644960", "address_version": "morton4x16-v1", "coordinates": [ 0, 22, 26992, 5120 ], "answer_status": "Directory metadata; local answer requires separate source review", "truth_status": "Subject descriptor, not a factual answer or a demonstrated knowledge gap" } Here are entered works on corporations that are registered, and conduct business, in a different jurisdiction than the jurisdiction in which the controlling owners reside. Directory metadata is not a factual answer or evidence of a global knowledge gap. Source: https://id.loc.gov/authorities/subjects/sh94002181 No owner-reviewed local answer yet.