受控外國公司稅制研究.pdf

1、廈門大學(xué)碩士學(xué)位論文受控外國公司稅制研究姓名：譚靈焱申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：國際法學(xué)指導(dǎo)教師：廖益新20080401ABSTRACTOneofthemostimportantmethodsoftaxplanningformultinationalcorporationsistheestablishmentofControlledForeignCorporations(hercaiIerreferredtoas“CFC”)intaxhea

2、venstodeferdomestictaxationAccordinglyinordertocombatinternationaltaxavoidance，manycountrieshaveenactedtheCFClegislationwhichisanimportantantitaxavoidancemechanismChinahasalsoabsorbedtheCFCrulesinthenewlyenactedenterpris

3、eincometaxlawbuttheCFCrulesarestillfundamental，andlackofpracticabilityByemployingtheapproachesofintegrativecomparison，normsanalysisandinductiveanalysis，thearticlecomparesandanalysestheCFClegislationsenactedinsomecountrie

4、s，discussestherelationshipbetweentheinternationaltaxconventionsandtheCFClegislations，whichrepresentthedomesticantitaxavoidancerulesFinallybasedOiltheexperienceoftherelatedcountries，thearticleputsforwardtheapproachestoimp

5、rovethenewlyenactedCFCrules，considersandrenderssuggestionsonhowtodealwiththerelationshipbetweenthedomesticantitaxavoidancerulesanddoubletaxationconventionstowhichChinahascontractedThearticleconsistsoffottrchapterssetbelo

6、w：ChapterIgivesabriefintroductiontothelegalandeconomicbackgroundofCFClegislationChapter2focuses011acomprehensivecomparisonandanalysisofCFClegislationsofcertaincountries，fromtheperspectivesoffivekeyissues，which玳thedefinit

7、ionof“control”，applicableterritories，attributedincome，exemptionandtheapproachofavoidanceofdoubletaxationChapter3discussestherelationshipbetweentheinternationaltaxconventionsandtheCFClegislationswhichrepresentthedomestica