受控外国公司

对转移定价规则或受控外国公司规则修修补补将无济于事。

Tinkering with transfer-pricing rules or CFC rules will not solve the problem .

第四章在前文研究的基础上，结合我国具体国情和税收政策，提出了对我国现行受控外国公司规则在法律适用和税制体系完善上的建议。

Chapter 4 according to the specific national conditions and tax policies of China , puts forward the proposals on the application and perfecting of the present CFC legislation of China .

这些由本国居民控制的公司被称为受控外国公司（简称CFC）。

Those companies that are controlled by domestic residents are called controlled foreign companies ( for short CFC ) .

笔者受控外国公司税收法律问题研究认为随着中国对外投资的增加和以后外汇管制的取消，中国有必要建立CFC立法。

The author is of the opinion that , with the increase of China 's investment abroad and the abolishment of foreign exchange control in the foreseeable future , it is necessary for the legislators of China to adopt the CFC legislation to protect its domestic tax base .

受控外国公司立法比较研究

A Comparative Study on Controlled Foreign Company Legislations

最直接了当的办法是加强受控外国公司规则。

The most straightforward way to do so would be to tighten up controlled-foreign-corporation ( CFC ) rules .

我国新修订《企业所得税法》第四十五条中引进了受控外国公司税制，这是我国反避税立法的重大成就。

China has introduced the CFC rules in the article 45 of newly amended Corporate Income Tax Law .

很多国家针对利用受控外国公司规避股东所在国税收的情况，对受控外国公司进行了立法，以防止本国居民股东逃避税收。

Some countries have enacted Controlled Foreign Company ( CFC ) legislation in order to prevent resident shareholders from avoiding national taxes .

与资本弱化、税收协定滥用、转移定价等方式一样，在避税港建立受控外国公司也是跨国公司经常使用的一种避税方式。

Besides thin capitalization , transfer pricing , Controlled Foreign Company is also a method that transnational corporation uses for tax evasion .

受控外国公司税制作为一种重要的反避税措施，也产生了与税收协定的兼容性问题。

The Controlled Foreign Company regime is viewed as an important anti-avoidance measure , but whether it is compatibility with tax treaties or not is a important issue .