Study On Controlled Of Controlled Foreign Corporation Regime

Designed to improve our legislation on the part of “controlled” under controlledoreign corporation (CFC) regime, this paper first introduces the CFC regime and controlight, then compares and analyses the standard of ownership and de facto control underFC regime enacted in some countries, which summaries the measurement, finally puts forwardhe defect and resolution on our CFC regime based on the above analyses and comments.This article is divided into three parts: Introduction, Text and Conclusion. The Textonsists of three chapters set below:Chapter1introduces CFC regime and control right briefly. The author gives a generalntroduction to all aspects of CFC regime which is started by the background and principlen order to comprehend this paper on the whole. Then the author explains the significancef “controlled” from the point of principle of CFC regime and the definition of controlight.Chapter2introduces the legislation of some county about “controlled”. The authorives an introduction of the legislation without the comment including the criterion,mount and mode for the measurement of ownership standard and the complementary de factoontrol standard, then compares and analyses the above introduction.Chapter3discusses the improvement approach based on our legislation. The authorriefly lists our related legislation and discovers the issue by the comparison of aboveounties, then puts forward suggestions to help improve the existing legislation in China.