foreign base company services income

(1) In general For purposes of subsection (a)(3), the term “foreign base company services income” means income (whether in the form of compensation, commissions, fees, or otherwise) derived in connection with the performance of technical, managerial, engineering, architectural, scientific, skilled, industrial, commercial, or like services which— (A) are performed for or on behalf of any related person (within the meaning of subsection (d)(3)), and (B) are performed outside the country under the laws of which the controlled foreign corporation is created or organized.

Source

26 USC § 954(e)(1)

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Scoping language

None identified, default scope is assumed to be the parent (subpart F) of this section.

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