undistributed income meaning in Chinese

未分配收益

A common characteristic of the cfc legislations of those countries is the taxation imposed on the domestic residential shareholders of the foreign companies for those undistributed income of these foreign companies , though there exist numerous differences in the scope and application of the various cfc legislative regimes
这些国家cfc立法的一个共同点就是对某些外国公司的未分配利润对该外国公司的国内居民股东征税。此外，各国cfc立法在适用条件及范围等方面存在着诸多的差异。