The Control Standards In Controlled Foreign Company Rules

This paper first analyzes the rules of controlled foreign companies and studies the origins of the rules to solve the problem.There are three main reasons for this: the delayed tax system,the independent personality of corporate legal persons and the dispute over international tax jurisdiction.It is precisely because of these three factors.The collection has led to the delay in taxation,which requires regulated foreign company rules to regulate it.The control standard is not only the problem of the number of shares held,but the application of the control principle,the control structure,and the applicable procedures of the control standards.The control structure is composed of the control subject,control behavior,and control results.After discussing the concept of controlled foreign company rules and the basic conditions of control standards,from the classification of control behavior,it can be divided into legal control,economic control and actual control,and these different kinds of control are analyzed and evaluated.However,it is far from enough to study only at the legislative level.The problems arising from the actual application of the control standards of this rule need to be combined with relevant cases for analysis and argumentation.The third chapter of this paper selects the British Cadbury case and the case of the American Apple Company.After analyzing the problems caused by the controlled foreign company rule control standards,two major problems are obtained: the lack of applicableprinciples of control standards and The problem of controlling the application of the standard led to the failure of the rules of the controlled foreign company.This also reflects that the problem of the rule control standard is not only at the legislative level,but also depends on the modification of the legal provisions without considering the applicable principles of the rule control standards and the applicable procedures are too narrow.Finally,the two major problems were analyzed and solutions were proposed.It is also proposed that the following two contradictions should be paid attention to in the process of applying the rules of controlled foreign companies: First,the capital exporting countries at the international level(usually developed countries,that is,the delayed taxation of foreign investment in the rules of foreign companies)Regulating)and the capital-importing countries(usually developing countries,because of the low level of development of the national economy,there is usually no domestic enterprise to invest abroad,so there is no special need for controlled foreign company rules)Second,in the country of capital export,it is necessary to ensure that transnational corporations should not levy taxes and affect the contradiction between the normal operation of their economy and the legitimate taxation of the government.Only when the applicable principles,control structure,and applicable procedures are properly handled,the control standards of the controlled foreign company rules can exert their due effect.This article is divided into four chapters:The first chapter first introduces the three major reasons for the control of the rules of controlled foreign companies and analyzes them.Secondly,it summarizes the concepts of other foreign scholars and laws on the concept of controlled foreign companies,and finally summarizes the control of the rules.Standards,mainly from the control,respectively discuss the identification of control,control the implementation of the subject and the development of the premise of ownership.The second chapter analyzes the three existing methods that can form effective control for the company,namely legal control,economic control and actual control.Inaddition,the countries in the world have made comparative evaluations on the three kinds of legislation on these control and control methods.The third chapter selects the representative case of the British Cadbury case and the American Apple case in the control standard of controlled foreign companies,and puts forward two major problems in the control standards of controlled foreign companies.The fourth chapter proposes corresponding solutions to the two major problems in the previous chapter.