... 包括外国公司 Including Foreign Firms 的受控外国公司 controlled foreign corporation 外国公司名称 Name of enterprise ...
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受控外国公司是指“美国股东”控股超过50%的国外公司。
A CFC is a foreign corporation with more than 50% of its stock owned by US shareholders.
受控外国公司税制作为一种重要的反避税措施，也产生了与税收协定的兼容性问题。
The Controlled Foreign Company regime is viewed as an important anti -avoidance measure, but whether it is compatibility with tax treaties or not is a important issue.
最直接了当的办法是加强受控外国公司规则。
The most straightforward way to do so would be to tighten up controlled-foreign-corporation (CFC) rules.
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