The Regulation Of Controlled Foreign Corporation

As economic globalization progresses, the world's economic and technological exchanges and cooperation have deepened economic globalization is bringing profound and extensive impact. In the process of economic globalization, multinational corporations live in a very important position in the state and the country's economic exchanges are playing an increasingly important role, but accompanied by the new international tax issues. As multinational corporations to invest overseas, the tax burden level has been an important consideration. In order to reduce the company's tax burden, some companies through tax havens set up a controlled foreign company to delay or not the company's shareholders of profits, so as to achieve tax avoidance purposes. The tax avoidance activities seriously eroded the country's tax base, so countries have carried out a controlled foreign company legislation of such tax shelters to regulate it. Author access to a lot of information, by law comparative analysis, normative analysis, summarized and other methods, described the controlled foreign company tax the basic concepts, compare and Comment the world controlled foreign company tax system, and finally China's national conditions, put forward a sound China's controlled foreign company tax point of view.