There are three types of CFC: branch, controlled and affiliated. - In the controlled type, the controller has the right to make corporate decisions and to choose the majority of the management team.  - In the affiliated type, the controller has a significant influence in such decisions. Significant influence means the right to take part in the decisions concerning financial or operational policies. A controller that holds 20% or more of the voting capital of a company is deemed to have significant influence on this company.