受控外国公司 meaning in Chinese
cfc
Examples
- Tinkering with transfer - pricing rules or cfc rules will not solve the problem
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。 - The most straightforward way to do so would be to tighten up controlled - foreign - corporation ( cfc ) rules
最直接了当的办法是加强受控外国公司规则。 - 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
第四章对中国目前对外投资所得征税的有关情况进行了分析与评述。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。 - By employing the approaches of integrative comparison and inductive analysis , and from domestic and international perspective , the present dissertation compares and analyse the controlled foreign company ( cfc ) legislations enacted in some countries , studies the relationship between the cfc legislations and the international tax treaties , and especially studies the relationship between the cfc legislations and the oecd model tax convention on income and on capital ( oecd model ) . the author then reviews and comments on the four cases to date involving in the relationship between the cfc legislations and tax treaties
本文运用综合比较与归纳分析的方法，从国内与国际两个层面，比较分析了有关国家的受控外国公司立法(简称cfc立法) ，探讨了cfc立法与国际税收协定之间的关系，尤其是cfc立法与《 oecd关于对所得和财产避免双重征税协定范本》 (简称oecd范本)之间的关系，并对有关它们之间关系的4个案例进行了分析与评述。