搜索
20102()No.22010(96)JOURNALOFFUZHOUUNIVERSITY(PhilosophyandSocialSciences)SerialNo.96:2009-10-09:(2009B074);(JA09040S):,,,,(,350108):,,,,:;;:D922.22:A:1002-3321(2010)02-0056-06,,,,(controlledfor2eigncompany,CFC)CFC200958,,,,,()()()()1.,,,[1],,[2],2.,,,65:1);2);3)80%,;4);5),,,[3]3.,,,,[4],,[5]:,,,4.,,,[6],,,,[7],:,,,,,()1.,,,,,CD,[8],[9]2.,5%,5%5%5,,[10],,80%,[11]:,,753.,,[12]:1)50%CFC[13],,,CFC;2)(,)5%50%;3),,,,;4)5%,,5,,;5)()1.,Commissionerv.Wodehouse,,,,,[14],,[15],,,,10%10%;[16],,,,[17]2.3,,:1)();2);3)[18]:;()()CDEFG[19]():10%;,10%,[20],:1)85;2),CFC()10%,[21]:1);2),,,(),,,[22],,,,,()()(BCDEFG)CFC,,,,CFCCFC10%CFC,,,,,,,,CFC,,CFCCFC,CFC,,,()()()1.(),,,,,2.,,:,;,,95,:1);2);3)3.,,,,,,,,,:,,,,,,,,,,,,(),,,,,,,,,,,,,,,()(),,,,(),,,,,,,,,,,,,,,:,,,,()0645116-118,,,:,,,,:[1]I.R.C.367(a)(1).AlsoseeStephenA.Lind,StephenSchwarz,DanielJ.LathropeandJoshuaD.Rosenberg,Funda2mentalsofCorporateTaxation(fifthedition),FoundationPress(NewYork),2002,pp.471-479.[2]Temp.Reg.1.367(a)-1T(b)(4);I.R.C.358(a)(1).[3]I.R.C.367(a)(3).[4]Temp.Reg.1.367(a)-4T(b)(1).[5]Temp.Reg.1.367(a)-4T(b)(3).[6]I.R.C.367(a)(3)(C);Temp.Reg.1.367(a)-6T(b)(1)and(2).[7]Temp.Reg.1.367(a)-6T(c)(1)and(2).[8]Reg.1.367(a)-3(a).[9]136,SeeKlausVogel,KlausVogelonDoubleTaxationConventions(ThirdEdition),KluwerLawInternational,1997,p.812.[10]Reg.1.367(a)-3(b)(1).[11]I.R.C.1.367(a)(5).[12]Reg.1.367(a)-3(c)(1)and(3).[13]MarkL.Lubin,WorkingwiththeNewSection367IndirectTransferandGRARules,TheInternationalTaxJournal,Vol.25,Issue3,1999,p.5.[14]JosephIsenberg,InternationalTaxation:U.S.TaxationofForeignTaxpayersandForeignIncome,Little,BrownandCom2pany,1990,at32.17.[15]I.R.C.367(d).[16]Temp.Reg.1.367(d)-1T(e)(1)(),().[17]Temp.Reg.1.367(d)-1T(d)(1),1.367(d)-1T(d)(2)and(e)(2)().[18]Temp.Reg.1.367(d)-1T(g)(2).[19]Reg.1.367(b)-3(a).[20]Reg.1.367(b)-3(b)(3)().[21]Reg.1.367(b)-3(c)(2).[22]Reg.1.367(b)-3(d).[23]Reg.1.367(b)-4(a)and(b).[:]16