cfc-1中英整理讲解.doc

Public Discussion Draft BEPS ACTION 3：STRENGTHENING CFC RULES 强化受控外国企业规则 引言 1. Action Item 3 of the BEPS Action Plan recognises that groups can create low-taxed non-resident affiliates to which they shift income and that these affiliates may be established in low-tax countries wholly or partly for tax reasons rather than for?non-tax business reasons?. Controlled foreign company (“CFC”) rules combat this by enabling jurisdictions to tax income earned by foreign subsidiaries where certain conditions are met. However, some countries do not currently have CFC rules and others have rules that do not always counter BEPS situations in a comprehensive manner. Action Item 3 mandates Working Party 11 (WP 11) to?“develop recommendations regarding the design of controlled foreign company rules”. The objective is to develop recommendations for CFC rules that are effective in dealing with base erosion and profit shifting. 《税基侵蚀与利润转移行动计划》第三项项行动认为，跨国企业集团可以通过创建低税非居民附属企业以向其转移所得，而且这些附属企业的创建可能完全或部分出于税收原因而不是非税业务原因。受控外国企业（简称“CFC”）规则旨在通过授权各司法管辖区，对符合特定条件的外国子公司所赚取的所得予以课税，从而打击这种避税行为。但是，当前部分国家并没有实施受控外国企业规则，而那些已经实施受控外国企业规则的国家也并不能总是以一种综合性的方法打击BEPS行为。《税基侵蚀与利润转移行动计划》之行动3授权第11工作小组“就受控外国企业规则的设计制定建议”。其宗旨在于，就有效应对税基侵蚀和利润转移的受控外国企业规则制定建议。 2. CFC rules have existed in the international tax context for over five decades, and dozens of countries have implemented these rules. This discussion draft considers all the constituent elements of CFC rules and breaks them down into the?“building blocks”?that are necessary for effective CFC rules. These building blocks would allow countries without CFC rules to implement recommended rules directly and countries with existing CFC rules to modify their rules to align more closely with the recommendations, and they include: I. Definition of a CFC II. Threshold requirements III. Definition of control IV. Definition of CFC income V. Rules for computing income VI. Rules for attributing income VII. Rules to prevent or eliminate double taxation 2.?国际税收背景下的受控外国企业规则至今已经存在超过