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Public Discussion Draft BEPS ACTION 3：STRENGTHENING CFC RULES

强化受控外国企业规则

引言

1. Action Item 3 of the BEPS Action Plan recognises that groups can create low-taxed non-resident affiliates to which they shift income and that these affiliates may be established in low-tax countries wholly or partly for tax reasons rather than for non-

income earned by foreign subsidiaries where certain conditions are met. However, some countries do not currently have CFC rules and others have rules that do not always counter BEPS situations in a comprehensive manner. Action Item 3 mandates Working Party 11 (WP 11) to “develop recommendations regarding the design of controlled foreign company rules”. The objective is to develop recommendations for CFC rules that are effective in dealing with base erosion and profit shifting. 《税基侵蚀与利润转移行动计划》第三项项行动认为，跨国企业集团可以通过创建低税非居民附属企业以向其转移所得，而且这些附属企业的创建可能完全或部分出于税收原因而不是非税业务原因。受控外国企业（简称“CFC”）规则旨在通过授权各司法管辖区，对符合特定条件的外国子公司所赚取的所得予以课税，从而打击这种避税行为。但是，当前部分国家并没有实施受控外国企业规则，而那些已经实施受控外国企业规则的国家也并不能总是以一种综合性的方法打击BEPS行为。《税基侵蚀与利润转移行动计划》之行动3授权第11工作小组“就受控外国企业规则的设计制定建议”。其宗旨在于，就有效应对税基侵蚀和利润转移的受控外国企业规则制定建议。

2. CFC rules have existed in the international tax context for over five decades, and dozens of countries have implemented these rules. This discussion draft considers all the constituent elements of CFC rules and breaks them down into the “building blocks” that are necessary for effective CFC rules. These building blocks would allow countries without CFC rules to implement recommended rules directly and countries with existing CFC rules to modify their rules to align more closely with the recommendations, and they include:

I. Definition of a CFC

II. Threshold requirements

III. Definition of control

IV. Definition of CFC income

V. Rules for computing income

VI. Rules for attributing income

VII. Rules to prevent or eliminate double taxation

2. 国际税收背景下的受控外国企业规则至今已经存在超过50年，且数十个国家已经实施了这些规则。本讨论草案考虑了受控外国企业规则所有的构成要素，并将这些要素分别归入有效的受控外国企业规则所必需的不同的“构成要件”。这些构成要件既允许那些没有受控外国企业规则的国家直接实施所建议的规则，也允许那些已经存在受控外国企业规则的国家修改各自的规则以与这些建议更加密切地相互匹配，这些构成要件包括：

I. 受控外国企业的定义

II. 门槛要求

III. 控制的定义

IV. 受控外国企业所得的定义

V. 计算所得的规则

VI. 所得归属的规则

VII. 防止以及消除双重征税的规则

3. Before discussing these seven building blocks, this discussion draft first addresses the policy considerations to be considered in the context of Action Item 3. These include some fundamental policy considerations that need to be considered when designing CFC rules such as how to strike a balance between the need to tax foreign income and the need to maintain

competitiveness, how to limit administrative and compliance burdens while ensuring that CFC rules are effective, and the avoidance of double taxation. It also considers the role of CFC rules; that is their role as preventative measures, the scope of base stripping prevented by CFC rules, and the interaction between transfer pricing rules and CFC rules. These are all briefly considered in Chapter 1. The following chapters then set out the building blocks.

在讨论上述七大构成要件之前，本讨论草案首先论述了在行动3背景下需要考虑的政策因素。这些政策考量因素包括在设计受控外国企业规则时所需考虑的基本的政策因素，比如：如何平衡对境外所得课税的需要和保持竞争力的需要；在确保受控外国企业规则有效实施并防止双重征税的同时，如何控制管理负担与遵从负担。同时，本讨论草案还考虑了受控外国企业规则的作用，即：作为预防性措施的作用；受控外国企业规则防止税基剥离的适用范围；以及转让定价规则与受控外国企业规则的相互影响。所有这些考量因素均在第一章中进行了简要概述。随后的各章节则列举了这些构成要件。

CHAPTER 1: POLICY CONSIDERATIONS

第一章：政策考量因素

6. The design of CFC rules intended to combat base erosion and profit shifting raises a number of policy considerations: (i) the purpose of CFC rules, (ii) how to strike a balance between taxing foreign income and maintaining competitiveness, (iii) how to limit administrative and compliance burdens while not creating opportunities for avoidance, (iv) the role of CFC rules as preventative measures, (v) the scope of base stripping prevented by CFC rules, (vi) how to ensure that CFC rules do not lead to double taxation, and (vii) the interaction between CFC rules and transfer pricing rules. These policy issues must be considered in order to develop recommendations for CFC rules.

6. 设计旨在打击税基侵蚀与利润转移的受控外国企业规则，引发了大量的政策考量因素：(i)受控外国企业规则的目标，(ii) 在对境外所得课税的需要与保持竞争力的需要之间如何取得平衡，(iii)在不产生避税空间的同时，如何控制管理负担和遵从负担， (iv) 作为预防性措施的受控外国企业规则的作用，(v)受控外国企业规则防止税基剥离的适用范围， (vi) 如何确保受控外国企业规则不导致双重征税，以及(vii)受控外国企业规则与转让定价规则之间的相互影响。这些政策问题必须予以考虑，以便制定有关受控外国企业规则的建议。

I. Purpose of CFC rules

I. 受控外国企业规则的目标

7. CFC rules tax the income of controlled foreign subsidiaries in the hands of resident shareholders. For most countries, they are used to prevent shifting of income either from the parent jurisdiction or from the parent and other tax jurisdictions. Some countries which give more importance to the principle of territoriality do not currently apply CFC rules. For those countries CFC rules would have to be limited to targeting profit shifting. However, where countries have worldwide tax systems, they may also be concerned about long-term deferral and therefore their rules may have broader policy objectives (for example, preventing long-term base erosion rather than only preventing profit shifting). 7. 受控外国企业规则对由居民股东控制的受控外国子公司的所得课税。对于大部分国家而言，这些规则被用于防止从其母公司所属司法管辖区或同时从其母公司和其他税收管辖区转移所得。然而，当前更重视属地原则的部分国家并不适用受控外国企业规则。对于这些国家而言，受控外国企业规则不得不限定于针对利润转移行为。但是，对于部分实施全球税制的国家而言，他们同时也会担忧长期递延纳税，因此这些国家的受控外国企业规则可能具有更广泛的政策目标（比如，防止长期税基侵蚀而不仅仅是防止利润转移）。

II. Striking a balance between taxing foreign income and maintaining competitiveness

II. 在对境外所得课税的需要与保持竞争力的需要之间取得平衡

8. In designing CFC rules, a balance must be struck between taxing foreign income and the competitiveness concerns inherent in rules that tax the income of foreign subsidiaries. CFC rules raise two primary types of competitiveness concerns.

First, jurisdictions with CFC rules that apply broadly may find themselves at a competitive disadvantage relative to jurisdictions without CFC rules (or with narrower CFC rules) because foreign subsidiaries owned by resident companies will be taxed more heavily than locally owned companies in the foreign jurisdiction. This competitive disadvantage may in turn lead to distortions, for instance it may impact on where groups choose to locate their head office or increase the risk of inversions, and it may also impact on ownership or capital structures where groups attempt to avoid the impact of CFC rules[1]. CFC rules can therefore run the risk of restricting or distorting real economic activity. Second, multinational enterprises resident in countries with robust CFC rules may find themselves at a competitive disadvantage relative to multinational enterprises resident in countries without such rules (or with CFC rules that apply to a significantly lower rate or narrower base). This competitiveness concern arises because the foreign subsidiaries of the first MNEs will be subject to a higher effective tax rate on the income of those subsidiaries than the foreign subsidiaries of the second MNEs due to the application of CFC rules, even when both subsidiaries are operating in the same country.

8. 在设计受控外国企业规则时，对境外所得课税与对竞争力的担忧之间必须取得平衡，这种平衡本身内含于对境外子公司的所得课税的受控外国企业规则之中。受控外国企业规则引发了两种主要类型的竞争力担忧。首先，广泛适用受控外国企业规则的司法管辖区可能会发现其自身相比于没有实施受控外国企业规则（或者实施相对狭义的受控外国企业规则）的司法管辖区处于竞争劣势，因为由居民公司所拥有的外国子公司相比于在该境外司法管辖区由当地企业所拥有的子公司而言，税负更重。这种竞争劣势可能反过来导致扭曲，比如，它可能影响跨国企业集团选择设置总部的地点，或者增加税收倒置的风险，而且这可能也会影响所有权或资本的架构，因为跨国企业集团试图规避受控外国企业规则的影响。因此，受控外国企业规则可能引发限制或者扭曲真实经济活动的风险。第二，居住在严格实施受控外国企业规则国家的跨国企业可能会发现其自身相比于居住在没有实施这类规则（或者虽然适用受控外国企业规则，但其所适用的税率显著偏低或者税基相对狭窄）国家的跨国企业处于竞争劣势。正是因为适用了受控外国企业规则，导致第一种类型的跨国企业的境外子公司就其所得将适用比第二种类型跨国企业的境外子公司更高的实际税率，从而引发了对竞争力的担忧，即使这两种类型的子公司均在同一个国家从事经营活动。

9. The balance between taxing foreign income and maintaining competitiveness is often discussed in the tax policy literature by referring to the impossibility of achieving both capital export neutrality (CEN) and capital import neutrality (CIN) in the absence of harmonised tax rates. CEN, under which taxes do not distort a domestic taxpayer’s decision to invest capital domestically or internationally, requires taxing foreign income at the same rate as domestically earned income. CIN, under which taxes do not favour domestic over foreign investments of capital, requires that income earned from investments in a particular country is taxed at the same rate regardless of the investor’s residence.

10. To address these concerns, CFC rules typically exempt so-called “active” income that is, or is more likely to be, linked to real economic activity in the foreign subsidiary and has not been, or is less likely to have been, shifted from the parent company. This approach may not be entirely effective in combatting BEPS, but, in developing recommendations for the design of CFC rules, the balance between taxing foreign income and maintaining competitiveness needs to be kept in mind. Another way to maintain competitiveness would be to ensure that more countries implement similar CFC rules. This is therefore a space where countries working collectively and adopting similar rules could reduce the competitiveness concerns that individual countries may have when considering whether to implement CFC rules.

9. 由于在缺乏统一税率的情况下，几乎不可能同时实现资本输出中性（CEN）和资本输入中性（CIN），在一些税收政策文献中经常会讨论如何实现对境外所得课税与保持竞争力之间的平衡。在资本输出中性（CEN）状态下，税收并不会扭曲国内纳税人向国内或国际投入资本的决策，资本输出中性（CEN）要求对境外所得与在境内所赚取的所得以同样的税率课税。但在资本输入中性（CIN）状态下，对境内资本投资的课税并不优于对境外资本投资的课税，资本输入中性（CIN）要求对投资于特定国家所赚取的所得以同样的税率课税，而不论其投资者的居住地。

III. Limiting administrative and compliance burdens while not creating opportunities for avoidance

III.

在不产生避税空间的同时控制管理负担和遵从负担

15. 第三个需要考量的政策因素是，如何在实现规则有效性的同时，不会过度增加遵从成本和管理负担。尽管受控外国企业规则的益处之一可能在于其相对机械的使用，但完全机械的受控外国企业规则也许并不如那些允许更多弹性的规则有效，而且由于上述原因也许它们并不适合于欧盟法律。但是，弹性也可能导致不确定性，而不确定性可能

同时影响使用和遵从受控外国企业规则的成本。在减少机械规则所固有的复杂性和更主观规则的有效性之间，受控外国企业规则必须达成某种平衡。本政策考量因素更清晰地反映在有关所得定义的规则当中。在该背景下，尽管完全基于正式的类别对所得确定归属的方法也许会降低管理和遵从负担，但这样一种方法可能不太有效，而且当前实施受控外国企业规则的各国通常都选择将这一方法与具有更少机械性的实质性分析相结合，以确保所归属的所得事实上源自于税基侵蚀和利润转移。而且，对与实质性基础分析规则相关的管理负担的担忧，也可以通过适当针对性的实体层面的豁免予以降低。

IV. CFC rules as preventative measures

IV. 作为预防性措施的受控外国企业规则

16. CFC rules are designed to act as a deterrent. In other words, CFC rules are not designed to raise significant revenue in the form of additional corporate taxation. Instead, they are designed to prevent taxpayers from shifting income into CFCs in the first place, and they therefore protect revenue by preventing tax avoidance rather than subjecting parent companies to tax on their CFCs. CFC rules will, of course, raise some revenue by taxing the income of CFCs, but there is likely to be a reduction in the income shifted to CFCs after the implementation of CFC rules.

16. 受控外国企业规则旨在充当威慑性的规则。换句话说，受控外国企业规则并不是旨在以公司税的附加形式筹集大量的税收。相反，首先这些规则旨在防止纳税人向受控外国企业转移所得，因此这些规则是通过防止避税以保护国家税收，而非对母公司的各受控外国企业强制征税以保护国家税收。当然，受控外国企业规则通过对受控外国企业的所得征税，的确会产生部分税收，但在实施受控外国企业规则以后，也可能减少转移至受控外国企业的所得。VI. Avoiding double taxation

VI. 避免双重征税

20. An additional consideration is how to avoid double taxation. Since CFC rules subject the income of a foreign subsidiary to taxation in the parent jurisdiction, they can lead to double taxation if the subsidiary is also subject to taxation in the CFC jurisdiction. Double taxation concerns can be limited by incorporating low-tax thresholds, which are discussed in the next section, into CFC rules. Existing CFC rules also seek to prevent double taxation through provisions such as foreign tax credits. These provisions are outlined in the discussion of the seventh building block in Chapter 8.

20. 另一个考量因素是如何避免双重征税。由于受控外国企业规则对境外子公司的所得在其母公司所属司法管辖区征税，如果作为受控外国企业的该子公司同时也在其所属司法管辖区被征税，那么就可能导致双重征税。对于双重征税问题，可以通过在受控外国企业规则中置入低税率门槛予以限制，有关低税率门槛的讨论将在下一章节进行。同时，现行受控外国企业规则也试图通过诸如外国税收抵免的条款来防止双重征税。这些条款将在第8章有关第七大构成要件的讨论中进行概述。

VII. CFC rules and transfer pricing

VII. 受控外国企业规则与转让定价

21. Transfer pricing rules are intended to adjust the taxable profits of associated enterprises to eliminate distortions arising whenever the prices or other conditions of transactions between those enterprises differ from what they would have been if the enterprises had been unrelated. If transfer pricing rules were to fully achieve this objective, they would restore the taxing rights of all jurisdictions involved. As with CFC rules, transfer pricing rules often achieve this objective by deterring business from entering into certain arrangements. Because controlled foreign company rules by definition address related parties (as the companies that are captured by such rules are controlled by another party), jurisdictions often also use these rules to combat the adjusted prices charged between related parties. In other words, CFC rules are seen as a way for a parent jurisdiction to capture income earned by a foreign subsidiary that may not have been earned had the original pricing of the income-creating asset been set correctly. CFC rules are thus often referred to as “backstops” to transfer pricing rules.That terminology, however, is misleading, in that CFC rules generally do not complement transfer pricing rules in a coherent manner. Instead, CFC regimes applying a sufficiently high rate of tax may make certain transfer pricing outcomes irrelevant to the MNE by removing the benefit of engaging in transfer pricing manipulation. It is generally therefore not that the principle of CFC rules is to capture income from transfer pricing manipulation but that certain CFC provisions may sometimes have this effect.

21. 转让定价规则旨在调整关联企业的应税利润，以消除由于关联企业间交易的价格或其他条件与非关联企业间交易

的价格或其他条件有任何的不同而导致的利润扭曲。如果转让定价规则要完全实现这一宗旨，就应恢复所有所涉司法管辖区的征税权。与受控外国企业规则一样，转让定价规则通常借助阻止企业达成某些特定的安排以实现这一宗旨。换句话说，受控外国企业规则被视为一种受控外国企业母公司所属司法管辖区捕获外国子公司赚取所得的一种方式，但如果外国子公司产生所得的资产的原始价格已被正确设置，那么这些被母公司所属司法管辖区所捕获的所得则没有被外国子公司真的赚取。因此，受控外国企业规则通常被称之为转让定价规则的“捕手”。但是，这一术语往往产生误导，因为受控外国企业规则通常并不能以一种一贯的方式对转让定价规则予以补充。相反，适用足够高税率的受控外国企业制度由于消除了操纵转让定价的利益，却反而可能会产生与跨国企业无关的某些特定的转让定价后果。因此，一般而言，受控外国企业规则的原则并不是要捕获操纵转让定价的所得，但受控外国企业规则的某些特定条款有时却会产生这种效果。

22. CFC rules may target the same income as transfer pricing rules in some situations, but it is unlikely that either CFC rules or transfer pricing rules in practice eliminate the need for the other set of rules. Instead, while CFC rules may capture some income that is not captured by transfer pricing rules (and vice versa), neither set of rules fully captures the income that the other set of rules intends to capture for a number of reasons.

22. 在某些情形下，受控外国企业规则可能与转让定价规则会针对同一项所得，但在实践中，受控外国企业规则与转让定价规则均不大可能消除对其他一系列规则的需要。相反，尽管受控外国企业规则可能捕获转让定价规则不曾捕获的某些所得（反之亦然），但两套规则均不可能完全捕获其他一系列规则基于各种各样的原因所试图捕获的所得。

23. Firstly, the type of CFC rule that would most effectively replace transfer pricing rules for transactions within the same control group would be a full-inclusion system. Given a sufficiently high tax rate, such a system, where there is no exemption for income arising from economic activity undertaken by the CFC (and all income is therefore included as attributable CFC income), provides the most complete example of the backstop effect because it removes the benefit to related parties of engaging in transfer pricing manipulation. In fact, full inclusion removes the benefit associated with any type of intragroup arbitrage because all income from such transactions will be taxed at the parent company level under a full-inclusion system. Partial-inclusion systems, particularly those that focus on formal classification of income, often only capture transfer pricing schemes haphazardly, since the determination of which income is attributed for CFC purposes does not align with the determination of what prices should be charged.

23. 首先，对于同一控制集团内部的交易而言，能够最有效替代转让定价规则的受控外国企业规则，应该是一种全面参与制度。如果适用足够高的税率，且对于受控外国企业从事经济活动所产生的所得均没有豁免，这样一种全面参与制度提供了捕手效果的最完整案例，因为它消除了关联企业从事转让定价操纵的利益。事实上，在全面参与制度下，这种全面参与消除了与任何类型集团内部套利交易相关的利益，因为所有的此类交易所得均在母公司层面课税。而对于部分参与制度而言，尤其是那些专注于正式类别所得的部分参与制度，通常只能偶然捕获部分转让定价规划，因为确定哪些所得应归属于受控外国企业与确定应支付何种价格并不完全一致。

24. Secondly, to the extent that CFC rules do not fully deter BEPS, they only restore (or transfer) taxing rights to parent jurisdictions, which are not necessarily the jurisdictions which have suffered the profit shifting.

24. 其次，某种程度上而言，受控外国企业规则并不能完全阻止BEPS行为，因为这些规则只能向母公司所属司法管辖区恢复（或者转移）征税权，而这些母公司所属司法管辖区并不必然已经发生利润转移行为。

25. Thirdly, if the tax rate of the parent state is lower than the tax rate applicable to some of the subsidiaries, it will still be advantageous to the MNE to shift profits away from those higher-tax subsidiaries.

25. 第三，如果母公司所在国的税率低于其部分子公司所适用的税率，那么跨国企业由高税率子公司向低税率母公司转移利润仍然是有利可图的。

26. Fourthly, businesses can avoid the effect of CFC rules by restructuring under companies resident in jurisdictions without CFC rules or with low tax rates while still accessing the same capital markets. Transfer pricing rules, in contrast, can be applied by all countries where economic activity takes place to protect their own tax bases.

26. 第四，企业可以通过重组，将公司设置为在没有受控外国企业规则或者适用低税率的司法管辖区的居民企业，以规避受控外国企业规则的影响，而与此同时仍可进入同一资本市场。与此相反，转让定价规则却可以适用于所有发生经济活动的国家，以保护它们各自的税基。

27. Finally, even a full-inclusion system would not necessarily capture transfer pricing or arbitrage transactions between

related parties that are not in the same control group. Therefore, the fact that CFC rules are limited to parents and their controlled subsidiaries rather than sibling enterprises or other related parties that do not have control over each other means that, even if jurisdictions were to shift to full-inclusion systems, there would still be a need for transfer pricing rules to capture transactions beyond the narrow parent-subsidiary context. In other words, transfer pricing rules are necessary because there are some companies (e.g., those that are not controlled by taxpayers in the jurisdiction implementing CFC rules) that would not be subject to CFC rules because of the scope of such rules.

27. 最后，即使是全面参与制度，也不必然捕获非同一控制集团内部关联企业间的转让定价或套利交易。因此，事实上，受控外国企业规则囿于母公司与其受控子公司之间，却无法限制兄弟企业或其他相互之间不具有控制关系的关联企业，这意味着，即使各司法管辖区均转为适用全面参与制度，仍然需要转让定价规则去捕获超出这种狭窄的母子公司关系的关联交易。换句话说，正是由于受控外国企业规则的范围导致部分企业（比如，那些不被处在实施受控外国企业规则的司法管辖区的纳税人所控制的企业）不适用于该类规则，转让定价规则仍然是必要的。

28. In addition, transfer pricing rules alone will not capture all the income that would be targeted by CFC rules. Whilst both transfer pricing rules and CFC rules can be regarded as preventing the erosion of domestic tax bases, transfer pricing rules do so by focusing on individual transactions between related parties, while CFC rules do so by focusing on profit earned by a controlled party from transactions with a variety of counterparties. The overlap between these two rules is thus not exact, and not all profit earned by foreign subsidiaries that would be captured by CFC rules would be captured by transfer pricing rules. Also, while transfer pricing rules intend to align primary taxing rights with value creation, they are not designed to address the challenges raised by profit shifting to low-tax jurisdictions or stateless income. Effective CFC rules would, however, deter taxpayers from shifting profits into foreign subsidiaries in low-tax jurisdictions or jurisdictions that do not recognise the subsidiary for tax purposes, and they would therefore ultimately complement transfer pricing rules as a backstop. A further reason to have both CFC rules and transfer pricing rules is that this combination provides tax administrations with two different enforcement tools to combat BEPS. Finally, CFC rules are designed to be deterrent measures, which means that they may have the effect of eliminating structures and transactions entirely. The reasons above highlight why both transfer pricing rules and CFC rules may be necessary.

28. 此外，单独的转让定价规则也并不能捕获所有的受控外国企业规则所针对的所得。与此同时，转让定价规则与受控外国企业规则却均被视为可以防止国内税基侵蚀，转让定价规则通过专注于关联方之间的个别交易以实现这一目标，而受控外国企业规则却通过专注于受控方与各种交易对手之间的交易所赚取的利润以实现这一目标。因此，这两种规则之间存在重叠的说法并不确切，而且并不是所有的被受控外国企业规则所捕获的由境外子公司所赚取的利润均可以被转让定价规则所捕获。而且，尽管转让定价规则意图实现主要征税权与价值创造相匹配，但该等规则并非为应对利润转移至低税率司法管辖区或转变为无国籍所得所带来的挑战而设计。但是，有效的受控外国企业规则可以防止纳税人向位于低税率司法管辖区（或者无法识别子公司的司法管辖区）的外国子公司转移利润，因此受控外国企业规则最终将作为捕手对转让定价规则产生补充作用。同时实施受控外国企业规则和转让定价规则的深层次原因在于，这种结合将为主管税务机关提供打击税基侵蚀和利润转移行为（BEPS）的两种不同的执法工具。最后，受控外国企业规则旨在作为威慑性的措施，这意味着，该等规则具有完全消除架构和交易的效果。上述理由，强调了为什么转让定价和受控外国企业规则可能都是必要的。

第二章：受控外国企业的定义

29. The first step in establishing whether CFC rules apply to a foreign subsidiary requires consideration of whether that subsidiary is itself a CFC. The first three building blocks address this question: this building block addresses whether an entity is of the type that would be considered a CFC, the next building block (discussed in Chapter 3) addresses whether the entity was subject to a sufficiently high level of tax to escape CFC taxation, and the third building block (discussed in Chapter 4) addresses whether the parent company has sufficient influence over the foreign entity for the foreign entity to be a CFC.

29. 在确定是否建立适用于外国子公司的受控外国企业规则的过程中，第一步需要考虑该子公司本身是否属于受控

外国企业。本讨论草案所述前三大构成要件将解决该问题：本构成要件主要解决某一实体是否被视为受控外国企业的问题；第二大构成要件（在第三章中讨论）主要解决该实体是否适用足够高的税负水平以致于无需逃避受控外国企业课税的问题；而第三大构成要件（在第四章中讨论）则主要解决这样一个问题，即：如果该外国实体属于受控外国企业，那么该外国实体的母公司是否对其具有足够的影响。

30. 我们建议对受控外国企业规则适用范围内的实体进行广泛定义，以便受控外国企业规则除了适用于企业实体外，还适用于合伙企业、信托和常设机构（PEs），只要这些实体要么为受控外国企业所拥有，要么在其母公司所属司法管辖区被视为独立于其所有者的应税实体。

31. A further recommendation is to include a modified hybrid mismatch rule that would prevent entities from circumventing CFC rules by being treated differently in different jurisdictions.

31. 更进一步的建议则包括改良的混合错配规则，该规则将防止实体借助在不同的司法管辖区享受不同的税收待遇以规避受控外国企业规则。

32. Although CFC rules would appear based on their name only to apply to corporate entities, most countries have a broad definition of which entities can be considered CFCs. Many include trusts, partnerships and PEs to ensure that companies in the parent jurisdiction cannot circumvent CFC rules just by changing the legal form of their subsidiaries, but these entities are only treated as CFCs in limited circumstances.

32. 尽管受控外国企业规则就其名称而言，似乎仅适用于公司实体，但大多数国家已经对何种实体应视为受控外国企业进行了广泛定义。其中许多的定义均包含信托、合伙企业和常设机构，以确保在母公司所属司法管辖区的公司不能借助改变其子公司的法律形式来规避受控外国企业规则。

33. Many transparent entities such as partnerships should not be treated as CFCs to the extent that their income is already taxed in the parent jurisdiction on a current basis. However, CFC rules will apply to transparent entities in two cases. The first case arises when entities that are not taxable in one jurisdiction are subject to taxation in the parent jurisdiction. This would, for example, lead to partnerships being treated as CFCs if they are taxable entities under the laws of the parent jurisdiction. The second case arises when entities that would not otherwise be taxable are owned by another CFC. Since the CFC itself raises the possibility of deferral, and since an entity owned by this CFC may allow for the blending of low and high tax rates that could in turn lead to the avoidance of CFC rules, entities owned by a CFC should also be taken into account, both for calculating income and for determining whether the CFC is subject to low taxation.

33. 在某种程度上，许多诸如合伙企业的纳税虚体不应被视为受控外国企业，因为其所得已在其母公司所属司法管辖区以时价为基础被课征税款。但是，受控外国企业规则却可适用于两种情形下的纳税虚体。第一种情形发生于当某一实体在其所属司法管辖区不属于纳税实体，但在其母公司所属司法管辖区却负有纳税义务时。比如，如果根据合伙企业母公司所属司法管辖区的法律，合伙企业被视为纳税实体，那么这将导致该合伙企业将被视为受控外国企业。第二种情形发生于当实体虽然不属于纳税实体，但却被另一受控外国企业所拥有时。由于该受控外国企业本身会产生纳税递延，而且被该受控外国企业所拥有的实体可以允许混合适用低税率和高税率，这反过来将导致规避受控外国企业规则，因此在计算受控外国企业所得以及确定该受控外国企业是否适用低税率时，这些被受控外国企业所拥有的实体也应考虑在内。

34. Permanent establishments should be taken into account for CFC rules in cases where the residence jurisdiction of the company of which the PE is a part applies the exemption method to the income of the PE.

34. 当常设机构所属公司的居民管辖区对该常设机构的所得适用免税法时，受控外国企业规则也应考虑该常设机构。

CHAPTER 3: THRESHOLD REQUIREMENTS

第三章门槛要求

42. Threshold requirements can be used to limit the scope of CFC rules by excluding companies that are likely to pose little risk of base erosion and profit shifting and instead focusing attention on cases that are higher-risk because they exhibit some characteristic or behaviour that means there is a greater chance of profit shifting. Thresholds can therefore both help make

CFC rules more targeted and effective and also reduce the overall level of administrative burden by ensuring that certain companies are not affected by the rules, although these companies may still need to satisfy certain reporting requirements to show that they fall below any threshold requirements.

42. 门槛测试通过排除有很小税基侵蚀及转移利润风险的公司，转而关注那些因为表现了一些特征或行为而更有可能进行利润转移的案例，来限制受控外国公司规则的适用范围。因此门槛测试不仅能帮助受控外国公司规则的适用更有针对性和有效率，而且能通过确定某些公司不受此规则的影响，即使这些公司仍需要满足某些报告的需求来证明他们满足了门槛测试，以减少整体的监管负担。

44. Three different types of threshold requirements were considered by the countries :

(i) a set de minimis amount below which the CFC rules would not apply,

(ii) an anti-avoidance requirement which would focus CFC rules on situations where there was a tax avoidance motive or purpose, and

(iii) a low-tax threshold where CFC rules would only apply to CFCs resident in countries with a lower tax rate than the parent company.

44. 在这方面，国家可以考虑三种不同类型的门槛测试：

(i) 受控外国公司规则不能适用的最低限度的门槛，

(ii) 可以将受控外国公司规则聚焦到存在避税动机和目的的情形下的反避税要求，和

(iii) 受控外国公司规则将仅适用于当受控外国公司的居民企业所在国家税率低于母公司税率时的低税收门槛。

A. De minimis threshold

最低限度门槛

45. A de minimis threshold could reduce administrative burdens and make CFC rules more targeted and effective by ensuring that certain companies are not subject to the rules.24

Many countries’ rules already include a de minimis threshold under which income that would otherwise be treated as CFC income is not included in the taxable income of the parent company if it falls under a certain ceiling. Generally, countries provide an entity-based exemption where th e entity’s attributable income is less than either a certain percentage of the CFC’s income or a fixed amount of the CFC’s income or where the taxable profits are less than a fixed amount. Some rules also include a separate cap for certain types of profits that present a higher risk of being diverted. The UK rules, for example, use two different thresholds. They either set a relatively low threshold regardless of the type of income or they set a much higher threshold that applies if non-trading profits (which are generally easier to divert) do not exceed the lower number. In other words, a much higher de minimis threshold applies to CFCs if they can show that they do not earn much income that is likely to be highly mobile.

A. 最低限度门槛

45. 通过确保某些公司不适用于受控外国公司规则，最低限度门槛将减轻监管负担以及将使受控外国公司规则更有针对性和效率[1]。许多国家的规则已经包含了最低限度门槛，即某一笔收入如果在某一上限之下将不被认为是母公司的应纳税所得额，而被认定为受控外国公司收入。通常，如果实体可归属的收入低于受控外国公司收入的一定比例或者受控外国公司收入的一定数额或者应纳税利润低于一个固定的数额时，国家会提供一个基于这种实体的例外。有的规则也包含了对有更高被转移的风险的利润类型的一个上限。例如，英国规则包含两种不同的门槛。他们或者设定无视收入类型的相对低的门槛，或者如果非交易利润（其更容易被转移）没有超过一定数量，他们会设定一个更高的门槛。换句话说，更高的最低限度门槛适用于能够证明他们没有获取较多的可转移性收入的受控外国公司。

46. One possible way that de minimis thresholds can be circumvented is through fragmentation, under which companies split their income amongst multiple subsidiaries, each of whic h falls below the threshold. Countries’ current rules often include safeguards to protect against such circumvention. Although this may add some complexity to the rules, countries’ experience has shown that these safeguards may not necessarily be inconsist ent with the threshold’s purpose of reducing administrative and compliance burdens. For example, the de minimis test under the United States rules includes a general anti-abuse rule which looks at the income of two or more controlled foreign corporations in aggregate and treats it as the income of a single

corporation if a principal purpose for separately organising, acquiring, or maintaining such multiple corporations is to prevent income from being treated as attributable under the de minimis test. Although such an anti-abuse rule increases the potential administrative burden of the de minimis threshold, this increased burden is counteracted in the U.S. rule with a rebuttable presumption that automatically treats the income of multiple CFCs as that of a single corporation if the CFCs are related persons. Under the German rules, the general de minimis test is subject to the condition that the attributable income must not exceed the same amount at the level of the CFC and at the level of the shareholder. This means that even if the attributable income of one CFC does not exceed the threshold, the CFC may still be subject to CFC rules if the same threshold is exceeded by adding all of a taxpayer’s shareholdings in several CFCs. Examples of these two different t ypes of anti-fragmentation rules are set out below.

46. 通过碎片化，即公司将其收入分散给多数子公司，每家子公司都低于最低限度门槛，从而绕过最低限度门槛。现存的规则通常包含防止门槛被绕过的保护措施。虽然这些措施可能给这些规则带来复杂性，但是这些国家的经验表明这些保护措施不一定和门槛希望减少监管和合规负担的目的相违背。例如，美国规则下的最低限度测试包含了一个一般的反滥用规则，如果分散架构多个公司的首要目的是为了避免在最低限度门槛测试时这些收入是可归属于母公司的，这项规则会将两个或更多的受控外国公司的收入加总视为一个公司的收入。虽然这样的反滥用规则增加了这项最低限度门槛的潜在监管负担，但是增加的负担可以被美国规则中将存在关联关系的多个受控外国公司的收入自动认定为一个单一公司的收入的可反驳的推定所中和。在德国规则下，一般最低限度要求受制于可归属的收入不能超过受控外国公司水平和股东水平的同样数额的条件。这意味着如果加总一个纳税人在多个受控外国公司的所有股权超过了这个门槛，即使一个受控外国公司的可归属收入不超过门槛，受控外国公司仍可能受制于受控外国公司规则。以下案例呈现了这两种不同类型的反碎片化规则。

B. Anti-avoidance requirement

反避税门槛

52. subject transactions and structures that were the result of tax avoidance to CFC rules. This could narrow the effectiveness of CFC rules as preventative measures, and it could also increase the administrative and compliance burdens of CFC rules if it were administrated as an up-front rule. Additionally, an anti-avoidance rule should not be necessary if the rules defining the income within the scope of a CFC regime are properly targeted. An anti-avoidance requirement has therefore not been considered further in this paper, but this is not intended to imply that an anti-avoidance requirement can never play a role in CFC rules that tackle base erosion and profit shifting.

52. 反避税门槛测试只能将反避税的交易或架构适用于受控外国公司规则。这将作为预防而使受控外国公司规则的效用受限，并且如果这个门槛作为前置规则的话，将增加受控外国公司规则的监管和合规成本。另外，如果反避税规则对收入的定义落在受控外国公司规则的范围内，反避税规则将没必要适用。在这篇文章中，将不会再提反避税规则的要求，但是这并不意味着拦截税基侵蚀和利润转移的反避税要求在受控外国公司规则中没有任何地位。

C. Low-tax threshold

低税门槛

53. Most CFC rules include a low-tax threshold for two reasons. First, this approach means that the rules only apply to companies that benefit from low foreign taxes and therefore pose the greatest risk of profit shifting. Second, a focus on low-tax CFCs can provide greater certainty for taxpayers and reduce the overall administrative burden. A low-tax threshold can, however, mean that CFC rules do not prevent all base erosion and profit shifting since they still allow erosion of the parent jurisdiction’s base to high- or medium-tax jurisdictions, so a few jurisdictions do not include such a threshold.

53. 有两个原因使多数受控外国公司规则包含一个低税门槛。首先，这一方法意味着这一规则仅仅适用于那些从低外国税收中收益的公司，他们有更大的利润转移的风险。第二，集中针对低税的受控外国公司将为纳税人提供更大的确定性，并减少总体的监管成本。一个低税门槛意味着受控外国公司规则并不能阻止所有的税基侵蚀和向高或者中度税收管辖地的利润转移，因为他们仍然允许侵蚀母公司管辖地的税基，所以有一些管辖地没有这项门槛。54. There are different ways for jurisdictions to determine when a CFC has paid a low rate of tax. Jurisdictions may require taxpayers to apply a comparative approach on a case-by-case basis, or they may use a black list or white list to simplify the process. Using a list generally eliminates the need for a case-by-case analysis of a jurisdiction’s tax rate and is a way of communicating whether jurisdictions apply a lower level of tax. The use of black or white lists can make it easier for tax administrations to determine when CFC rules do and do not apply and for taxpayers to know whether they will be subject to CFC rules. The United Kingdom, for example, has a white list that excludes CFCs located in listed jurisdictions which are sufficiently similar in terms of tax base and tax rate to the United Kingdom, provided that several other conditions are also met.25

Finland issues a list of tax treaty countries (not including EU Member States) to be considered low-tax based on nominal tax rates and tax incentives but only regards a company in those countries as a CFC if the company itself pays less than 3/5 of the taxes that would have been paid in Finland. This approach therefore sets a presumption that a CFC is lowly taxed, but that presumption must be supported with an actual comparison of taxes paid. Sweden applies a similar approach under which countries are broken into three categories: (i) countries where no entities would be CFCs, (ii) countries where entities without CFC income would not be CFCs while entities with CFC income would be compared against the low-tax threshold, and (iii) countries where all income will be compared against the low-tax threshold. Australia applies a white list approach under which companies resident in countries with an income tax system comparable to Australia’s tax system are not subject to CFC taxation. CFCs in a listed jurisdiction are ther efore exempt from Australia’s CFC rules unless they are subject to a concessional tax regime.

54. 对于管辖地有不同的方式来确定当受控外国公司缴纳低税率的税收时，根据每个案例，管辖地可以要求纳税人适用比较法，或者采用黑名单或白名单来简化程序。运用名单，可以减少管辖地税率的个例分析，并且是一种管辖地是否适用低税率的交流方式。运用黑白名单可以让税收监管方更加简便的判断受控外国公司是否适用于纳税人进而知道他们是否受制于受控外国公司规则。例如，在符合其他条件的前提下，英国用白名单来将位于名单上和英国的税基和税率足够相似的管辖地的受控外国公司排除。芬兰也发布了一份税收协定国家名单（不包含欧盟国家），它基于其名义税率和税收动机来认定低税，但是仅仅在这些国家的公司自己缴纳的税收低于同等收入在芬兰应当缴纳的税收的3/5才认定低税。因此这一方法设定了这样一个假设，受控外国公司是低税负的，但是这项假设必须有真实缴纳税款的比较为支撑。瑞典采用了类似的方法，将国家分为三类：1）没有实体会成为受控外国公司的国家，2）没有受控外国公司收入不会成为受控外国公司且如果有受控外国公司收入将被拿来进行低税门槛测试的实体所在的国家，以及3）所有收入将被拿来进行低税门槛测试的国家。澳大利亚采用白名单的方法，将国家的所得税体系和澳大利亚税收体系进行比较，位于白名单国家的居民公司不受受控外国公司规则约束，除非他们有其他的税收优惠制度。

55. Low-tax thresholds require that the rate at which the CFC was taxed be below a given benchmark. Low-tax thresholds apply one of two benchmarks. They either compare the tax rate in the CFC jurisdiction to a particular fixed ratethat is considered low-tax or they compare the tax rate in the CFC jurisdiction to a portion or percentage of the parent country’s own rate. Both approaches seem equally relevant within the context of designing rules to combat BEPS asboth recognise that the incentive to shift profits will be greater where there is a significant differential between effective tax rates.

55. Low-tax thresholds require that the rate at which the CFC was taxed bebelow a given benchmark. Low-tax thresholds apply one of two benchmarks. Theyeither compare the tax rate in the CFC jurisdiction to a particular fixed ratethat is considered low-tax or they compare the tax rate in the CFC jurisdictionto a portion or percentage of the parent country’s own rate. Both approachesseem equally relevant within the context of designing rules to combat BEPS asboth recognise that the incentive to shift profits will be greater where thereis a significant differential between effective tax rates.

55.低税门槛要求受控外国公司负担的税率低于某个给出的门槛。低税门槛适用于两个门槛中的一个。他们或者将受

控外国公司管辖地的税率和一个他们认为低税的固定税率相比，或者将受控外国公司管辖地的税率和母公司税率的一个部分或比例相比。因为两种方法都承认当存在实际税率的显著不同时，转移利润的动机更强，因此两种方法在设计对抗税基侵蚀和利润转移的规则时看起来同等相关。

56. Under the first approach, countries would need to set a fixed tax ratebelow which their CFC rules would potentially apply. An example of such anapproach would be the German CFC rules, which define any level of taxationbelow 25% as low taxation. The second approach instead calculates the low-taxthreshold based on a percentage of the tax that would have been paid to theparent jurisdiction, which thereby includes both tax rate and tax base in theanalysis. The UK and Finnish CFC rules provide examples of this approach. UnderUK law, there is no low taxation if the “local tax amount” is a t least 75% ofthe “corresponding UK tax”. As mentioned above, under the Finnish rules, alow-tax regime is considered to exist if the company itself pays less than 3/5of the taxes that would have been paid in Finland. Whichever approach is adopted,the benchmark should be meaningfully lower than the tax rate in the countryapplying the CFC rules. As shown in Annex II, most CFC rules apply benchmarksthat are at the most 75% of the statutory corporate tax rate. It is thereforerecommended that the benchmark be set at this level or lower.

56.在第一种方法下，国家需要设置一个低于他们受控外国公司规则可以适用的固定税率。德国受控外国公司规则可以作为这种方法下的一个例子。它规定任何低于25%的税收是低税收。而第二种方法则根据可能支付给母公司管辖地的税收的一定比例计算低税门槛，这种方法同时分析了税率和税基。英国和芬兰的规则提供了这种方法下的案例。在英国法下，如果“当地税收”对应了至少“英国相对税收”的75%，则没有低税收。如上所述，在芬兰规则下，如果公司本身缴纳的税收低于本应当在芬兰缴纳的税收的3/5，低税制是存在的。无论采取哪一种方法，门槛都应当是比采用受控外国公司规则实际更低的税率。如附件II 所示，大部分的受控外国公司规则都采取了最高法定公司税率75%的门槛。因此建议门槛设置在这个水平或者更低。

These conditions are that there cannot be more than insignificant amounts of certain defined types of income that are noteffectively taxed in the CFC’s territory of residence, that none of the CFC’sincome has been generated using IP that has been effectively transferred from a UK related party in the previous six years, and that the CFC is not involved inany arrangement intended to create a UK tax advantage for any person.

57. Once the benchmark has been set, CFC rules must determine the tax rate in the CFC jurisdiction in order to comparethis to the benchmark. Current CFC rules do this in one of two ways. Theyeither compare the benchmark to: (1) the nominal (or statutory) tax rate in theCFC jurisdiction or (2) the effective26taxrate of the CFC. Although using the statutory tax rate may reduceadministrative complexity and compliance costs, the recommendation is to usethe effective rate. This latter approach takes into account the tax base orother tax provisions that may increase or reduce the effective rate paid by theCFC and therefore is likely to create a much more accurate comparison than focusingon the statutory tax rate. Using the effective tax rate, however, means thatwhether the low-tax threshold has been met must be determined in two steps.First, there must be a calculation of the effective tax rate, which requiresdetermining both how much tax the CFC paid and how much income the CFC earned.Second, the effective tax rate must be compared to the benchmark.

57.一旦门槛被设定，受控外国公司规则必须决定在受控外国公司管辖地的税率来和门槛进行比较。当前的受控外国公司规则采取了一种或两种方法。它们将门槛和以下之一进行比较：1）受控外国公司管辖地的名义（或法定）税率或者2）受控外国公司的实际税率。虽然运用法定税率将减少监管的复杂性和合规成本，仍建议采用实际税率。后一种方法将可能提高或减少受控外国公司负担的实际税率的税基或其他税收规定纳入考虑范围，因此相对于采用法定税率，这种方法更能提高对比的精确度。然而采用实际税率意味着必须通过两个步骤来确定是否满足低税门槛。首先，必须有一个对实际税率的计算，这就要求必须同时确定受控外国公司缴纳的税收数量和它获取的收入。其次，实际税率必须和门槛进行比较。

58. The determination of the effective tax rate is typically based on theratio of the actual tax paid in the CFC jurisdiction to the total taxableincome either computed according to the rules of t he parent/shareholder’scountry or according to an international accounting standard such as IFRS. Thismethod generally recognises that even in a situation where the statutory taxrate is not considered a low tax rate, low taxation may occur as a result of(1) reducing the tax base or (2) lowering the tax burden by subsequent rebatesof taxes paid or through non-enforcement of taxes. This can be illustrated inthe following two examples.

58.实际税率的确定基本上是根据向受控外国公司管辖地实际支付的税收相对于或者根据母公司/股东所在国的规则或者根据国际会计标准比如国际财务报告准则计算的应纳税所得额的比例。这种方法一般认为即使在法定税率不被认定为低税率的情况下，低税收仍然可能因为以下两种情况而发生：1）减少税基或者2）通过同时减少缴纳的税款或者通过不执行税收而降低税负。这可以通过以下两个例子阐述。

a) Example 1: A CFC inCountry C generates 80,000 of income in one year. Country A applies its CFCrules if the effective tax rate applied to the CFC was below a fixed rate of25% taking into account the tax base as computed under Country A’s rules.Country C allows an exemption of 20% when computing the taxable income topromote investments.

案例1：在国家C的一个受控外国公司一年产生了80,000的收入。如果按照国家A的规则计算的税基，受控外国公司的实际税率低于一个固定税率25%，将适用国家A的受控外国公司规则。在计算应纳税所得额时，国家C允许

tax rate applied to the CFC was below a fixed rate of25% taking into account the tax base as computed under Country A’s rules.Country C does not provide for an exemption to promote investments. However,according to Country C’s rules, shareholders of the CFC may claim a refund inthe amount of 20% of the corporate income tax paid by the CFC upon distributionof dividends. The dividends would be tax exempt in Country A.

b)例2：位于C国的一家CFC年所得80,000。如果此CFC按照A国税法计算税基的前提下实际税率低于25%的固定税率，则在A国适用CFC规则。C国并未为促进投资而提供免税优惠。然而，根据C国规则，CFC的股东可以申请就其在分红时支付的企业所得税的20%进行退税。前述股息在A国免税。

59. In both Example 1 and Example 2, the low tax requirement is met inreality because the effective tax rate is below the fixed rate of 25%. Thecalculation of the effective tax rate should therefore ensure that situationssuch as those illustrated in Example 1 and Example 2 are found to meet the lowtax requirement, and the discussion below provides ways to ensure this.

59. 在例1和例2中，因为实际税率低于25%的固定税率，所以实际上低税收要求已经满足。因此，对实际税率的计算应确保诸如在例1和例2中列举的满足低税收要求的情形能被发现；下面的讨论提供了几种方式。

60. The calculation of the effective tax rate uses a fraction where the numerator is the actual tax paid and the denominator is the CFC’s income. Although the determination of the ac tual tax paid could require proof that tax was in fact collected and not refunded, the definition of the numerator could be more straightforward if it instead focuses just on the final tax burden (including, for example, subsequent rebates of taxes paid and non-enforcement of taxes).

60. 计算实际税率时用了一个分式，分子是实际支付的税额，分母是CFC的所得。尽管确定实际支付的税额时可能需要此项税款已被征收且未被返退的证据，但若只关注最终税负（包括譬如随后的税收减免、税收征管不作为），对分子的定义则会更加直接。

61. Compared to calculating the actual tax paid, the determination of what to include in the total taxable income (i.e., the denominator) may be more problematic. If the denominator were to refer to the foreign tax base, the effective tax rate would equal the statutory tax rate of the CFC jurisdiction, which would undermine the purpose of the effective tax rate calculation. The denominator should therefore be either the tax base in the parent jurisdiction had the CFC income been earned there or

the tax base computed according to an international accounting standard such as IFRS, with adjustments made to reflect the tax base reductions that result in low taxation of the CFC income.

61. 与计算实际支付的税额相比，确定总应纳税所得额（即分母）所包含的内容倒可能显得问题众多。如果分母是指依外国税法确定的税基，则实际有效税率将等于CFC管辖地的法定税率，这样也违背了计算实际税率的初衷。因此，分母应为依CFC获得所得地母国税法所确定的税基，或者依诸如《国际财务报告准则（IFRS）》的国际会计准则所计算，并经过调整以反映导致CFC所得低税率的税基抵减后的税基。

62. In theory, the effective tax rate calculation could find a higher effective tax rate than the statutory tax rate in the CFC jurisdiction if the base calculated under the rules of the parent jurisdiction is smaller than that calculated under the rules of the CFC jurisdiction. In reality, however, this situation is unlikely to occur much in practice as groups would not structure themselves into jurisdictions where the advantage of a low statutory tax rate is entirely or partially set off by a tax disadvantage in the tax base computation (e.g. non-deductible expenditures).

62．理论上，计算实际税率时，如果依据母公司辖区规则计算出来的税基小于按CFC管辖地规则计算的税基，可以得出一个高于CFC管辖地法定税率的结果。但是实际上，此种情形在实践中并不多见，因为企业集团不会将架构设置在某些法定税率低的优势被税基计算上的劣势（如，不得扣除的支出）给部分或全部抵消的国家或地区。

63. The effective tax rate comput ation could also be influenced by the “unit” used for the calculation. Country rules generally calculate the effective tax rate on a company -by-company basis, but it could in theory be computed either narrowly or broadly. A narrow approach could, for example, calculate the effective tax rate for each item of income earned by a company. Computing the effective tax rate on a narrower basis allows jurisdictions to apply the low-tax threshold just to the income that has been defined as attributable income under the rules. For example, if royalties were subject to taxation under a jurisdiction’s definition of CFC income, the low-tax threshold would apply more precisely to that income provided that the effective tax rate was computed narrowly for each type of income. This may also more directly address situations where only certain types of income benefit from a low tax rate, while others are subject to regular taxation. Calculating the effective tax rate on a narrower basis would, however, increase both the administrative complexity and compliance burden associated with the low-tax threshold. A broad approach could calculate the effective tax rate on a company-by -company or country-by-country basis. A country-by-country approach would aggregate the income of all entities of a group in a single country to calculate the effective tax rate. These broader approaches would reduce the administrative complexity and compliance burden compared to the narrow approach, but calculating the low-tax threshold on a country-by-country basis would add complexity compared to doing so on a company-by-company basis because it would require aggregating the calculations for all the CFCs in each jurisdiction rather than just calculating

63．实际税率的计算还会受到计算单位的影响。国家规则下计算实际税率时一般是以公司为单位，但理论上计算单位可大可小。在较小单位的方法下，比如，可以计算某一公司取得的每一收入项目的实际税率。采用较小单位计算实际税率使得管辖地能够将低税收门槛仅运用到依据CFC规则被定义为应归属收入的收入上。例如，如果特许权费用根据管辖地对CFC收入的定义应缴税，则在为每一类收入单独计算实际税率的情况下，可以对其更精确地适用低税收门槛。这也能更直接地应对某些情形下仅特定类型收入享受低税率而其他收入常规纳税的问题。但是，逐项地计算实际有效税率却增加了与低收入门槛相关的税务行政管理的难度和纳税人的合规负担。在较大单位的方法下，可以以公司或国家为单位计算实际税率；以国家为单位计算将某一国家内某一集团下所有实体的收入合计起来计算实际税率。较大单位的方法虽然较较小单位的方法减少了税务行政管理的难度和纳税人的合规负担，但以国家为单位计算实际税率相对于以公司为单位计算却增加了难度，因为前者需要合计某一管辖地所有CFC的计算结果，而非仅计算单个CFC实际税率。如果CFC管辖地对常设机构免税，则CFC常设机构的实际有效税率应与CFC实际有效税率分别计算，以确保常设机构和CFC的税率不能被混为一体来规避低税收门槛。

韩语分类词汇

韩语分类词汇 1. # 韩语分类词汇 # 【近义词?? & ??】 ??（抗拒，违抗，违逆） : ?????????拒绝组织命令 ??（抗拒，反抗，反对） : ???????对态度抗拒 2. # 韩语分类词汇 # 【近义词?? & ??】 ??（开国，开放门户） : ?????????参加开国大典 ??（建国） : ??????? . 制作建国计划 3. # 韩语分类词汇 # 【近义词：?? & ??】 ??（开放） : ?????????开放某一范围 ??（公开） : ???????公开秘密 4. # 韩语分类词汇 # 【近义词?? & ??】 ??（强制） : ????强制保险 ??（强权） : ???? , ????强权势力 , 强权国家 5. # 韩语分类词汇 # 【近义词?? & ??】 ??（承受、承担、担当、胜任） : ???????担当业务 ??（忍受） : ??????? . 忍受痛苦 6. # 韩语分类词汇 # 公交篇???司机、??车票、??零钱、?? ??买票、???成人票、???儿童票、??座位、???博爱座、 ????上车、????下车、??乘客、???下车铃、???站牌、 ???手拉环、??终点站 7. # 韩语分类词汇 # 【近义词?? & ??】 ??（简略） : ???????介绍简单 ??（简朴） : ???????生活简朴 8. # 韩语分类词汇 # 今天要教大家一些四字成语噢 ????多多益善，????不计其数，????无穷无尽，????比比皆是，????愚公移山，????一朝一夕，????诚心诚意，????千辛万苦，????百战百胜，????龙头蛇尾，????无法无天，????千钧一发，????胡言乱语 9. # 韩语分类词汇 # 【人体部位篇】头??、额头??、鼻子?、牙齿?、下巴?、胸??、手?、腰??、脚?、头发????、眉毛??、嘴，口?、耳朵?、脖子，颈?、肚子?、手腕儿??、手指??

微观经济学名词解释和中英文对照

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生理学名词中英文对照第一章绪论 1. 机体的内环境(internal environment) ：指细胞生活的液体环境，即细胞外液。 2. 稳态( homeostasis )：内环境的化学成分和理化性质保持相对稳定的状态。 3. 反射(reflex) ：指在中枢神经系统参与下，机体对内外环境的变化产生的适应性反应。 4. 反射弧(reflex arc) ：反射活动的结构基础称为反射弧，包括感受器、传入神经、神经中枢、传出神经和效应器。 5. 旁分泌调节( paracrine regulation )：指激素等化学物质经组织液扩散，改变临近细胞活动的调节方式。 6. 自身调节( autoregulation )：指内外环境变化时，组织、细胞不依赖于神经或体液调节而产生的适应性反应。 7. 负反馈( negative feedback )：指在自动控制系统中，反馈调节使受控部分的活动向和它原先活动相反的方向改变。 8. 正反馈( positive feedback )：指在自动控制系统中，反馈调节使受控部分的活动向和它原先活动相同的方向改变。 9. 前馈(feed-forward) ：指干扰信号对控制部分的直接作用，它能使输出变量在出现偏差而引起反馈性调节之前就能得到纠正。第二章细胞的基本功能 10. 被动转运( passive transport )：指物质依靠电化学驱动力或渗透压梯度进行不需要消耗生物能的跨膜转运过程。 11. 单纯扩散(simple diffusion ):指没有生物学转动机制参与的、简单的物理扩散。 12. 经载体易化扩散( facilitated diffusion via carrier )：水溶性小分子物质依靠膜上载体蛋白的介导，顺浓度梯度或 (和)电位梯度的跨膜转运称为经载体易化扩散。 13. 经通道易化扩散( facilitated diffusion via ion channel ) :离子或水依靠膜上通道蛋白的介导，顺电化学驱动力或依靠渗透压差的跨膜转运称为经通道易化扩散。 14. 电压门控通道(voltage gated ion channel) :受膜电位调控离子通道的开闭。 15. 离子通道( ion channel ): 是一类贯穿脂质双分子层的、中央带有亲水性孔道的并能选择性地允许离子通过的膜蛋白。 16. 化学门控通道(chemically gated ion channel) :由化学物质(激素、递质等)控制离子通道的开闭，又称配体门控通道。 17. 机械门控通道(mechanically gated ion channel) :由机械因素控制离子通道的开闭。 18. 原发性主动转运(primary active transport ):离子泵利用分解ATP产生的能量，将离子逆浓度梯度或(和)电位梯度进行跨膜转运的过程称为原发性主动转运。 19. 继发性主动转运( secondary active transport ) ：顺着原发性主动转运行程的离子浓度梯度而进行某物质逆浓度梯度或(和)电位梯度的跨膜转运，这种间接利用ATP 的主动转运过程称为继发性主动转运，或称为联合转运。 20. 同向转运(symport):有些载体可同时转运两种或两种以上物质，被转运的分子或离子都向同一个方向运动的转运机制。 21. 反向转运( antiport )：有些载体可同时转运两种或两种以上物质，被转运的分子或离子向相反的方向运动的转运机制。 22. 出胞( exocytosis )：胞质内的大分子物质以分泌囊泡的形式排至细胞外的过程称为出胞。

国家名中英文对照最终版

亚洲Asia （48个国家）新加坡Singapore [9si?ɡ?'pC:] 马尔代夫Maldives ['mC::ldaivz] 巴林Bahrain [ba:'rein] 孟加拉国Bangladesh [,ba:?gl?'deF] 巴勒斯坦Palestine['p?listain] 韩国South Korea [,sauθ k?'ri?n] 黎巴嫩Lebanon ['leb?n?n] 日本Japan [dV?'p?n] 印度IndiaIndia ['indi?] 斯里兰卡Sri Lanka [,sri:'l??k?] 以色列Israel ['izrei?l] 菲律宾Philippines ['filipi:nz; fili'pi:nz] 越南V ietnam [,vjet'n?m] 朝鲜North Korea [,nC:θ k?'ri?n] 尼泊尔Nepal [ni'pC::l; -'pɑ:l] 巴基斯坦Pakistan ['p?kist?n] 中华人民共和国People's Republic of China （台湾（地区）Taiwan）泰国Thailand ['tail?nd; -l?nd] 印度尼西亚Indonesia ['ind?u'ni:zj?,-V?] 科威特Kuwait [k?'weit] 亚美尼亚Armenia [ɑ:'mi:nj?] 叙利亚Syria ['si:ri?; 'si-] 阿塞拜疆Azerbaijan ['a:z?bai'dV a:n] 土耳其Turkey ['t?:ki] 格鲁吉亚Georgia ['dVC:dVj?] 柬埔寨Cambodia ['k?mb?udi?] 卡塔尔Qatar ['kɑ:t?] 马来西亚Malaysia [m?'leiV?; m?'leizi?] 东帝汶East Timor ['ti:mC:; 'tai-; ti'mC:] 缅甸Burma Burma ['b?:m?] 文莱Brunei ['bru:nai] 约旦Jordan ['dVC:d?n] 乌兹别克斯坦Uzbekistan [uz,beki'stɑ:n] 伊拉克Iraq [i'rɑ:k; i'r?k] 塔吉克斯坦Tajikistan [t?'dV ik?stɑ:n; t?,dVikji'stɑ:n] 不丹Bhutan [bu:'t?n] 阿富汗Afghanistan [?f'ɡ?nist?n] 伊朗Iran [i'rɑ:n; i'r?n] 也门Y emen ['jem?n] 阿拉伯联合酋长国United Arab Emirates ['?r?b] [e'mi?r?ts] 老挝Laos [laus; 'lɑ:?us] 吉尔吉斯斯坦Kyrgyzstan [ki?'ɡizst?n] 阿曼Oman [?u'mɑ:n]

飞机专业术语(英汉对照)

1、the airframe 机身,结构 2、The front (fore) part 前部 3、The rear (aft) part 后部 4、port 左旋(舵) 5、starboard 右旋(舵) 6、the inboard engine or inboards 内侧发动机 7、the outboard engine or outboards 外侧发动机 8、the nose 机头 9、the belly 腹部 10、the skin 蒙皮 11、the windscreen or windshield 风挡 12、the wing 机翼 13、the trailing edge 机翼后缘 14、the leading edge 机翼前缘 15、the wing tip 翼尖 16、the control surface 操纵面 17、ailerons 副翼 18、flaps (inboard flap,outboard flap,leading edge flaps) 襟翼（内侧襟翼，外侧襟翼，前缘缝翼） 19、spoilers (inboard\outboard spoiler)(spoiler down\up) 阻力板，扰流板（内、外侧扰流板）（扰流板放下、打开） 20、slats 缝翼 21、elevators (elevator control tab) 升降舵（升降舵操纵片） 22、rudder (rudder control tab) 方向舵（方向舵操纵片）

23、flap angle 襟翼角 24、flap setting 襟翼调整 25、the full flap position 全襟翼位置 26、a flapless landing 无襟翼着陆 27、the landing gear 起落架 28、stabilizer 安定面 29、the nose wheel 前轮 30、gear locked 起落架锁定 31、the wheel well 起落架舱 32、the wheel door 起落架舱门 33、a tyre 轮胎 34、to burst 爆破 35、a deflated tyre 放了气的轮胎 36、a flat tyre 走了气的轮胎 37、a puncture 轮胎被扎破 38、to extend the flaps (to retract the flaps) 放下襟翼（收上襟翼） 39、gear extention (gear retraction) 起落架放下（起落架收上） 40、The gear is jammed. 起落架被卡死。 41、The flaps are jammed. 襟翼被卡死。 42、the emergency extention system 应急放下系统 43、to crank the gear down 摆动放下起落架 44、the brakes 刹车

世界各大洲国家中英文名称列表

七大洲：亚洲: Asia 欧洲：Europe 非洲：Africa 拉丁美洲：Latin America/South America 北美洲：North America 大洋洲：Oceania 南极洲：Antarctica 世界各洲国家名称中英文对照列表亚洲（48个国家）东亚(5个国家) 1 China 中国 2 Japan 日本 3 Korea-North 北朝鲜 4 Korea-South 南朝鲜 5 Mongolia 蒙古东南亚(11个国家) 1 Philippines 菲律宾 2 Cambodia 柬埔寨 3 Lao People's Republic 老挝人民共和国 4 Malaysia 马来西亚 5 Myanmar 缅甸 6 Thailand 泰国 7 Brunei Darussalam 文莱达鲁萨兰国 8 Vietnam 越南 9 East Timor 东帝汶 10 Singapore 新加坡 11 Indonesia 印度尼西亚南亚(7个国家) 1 Pakistan 巴基斯坦 2 Bhutan 不丹 3 Maldives 马尔代夫 4 Bangladesh 孟加拉国 5 Nepal 尼泊尔 6 Sri Lanka 斯里兰卡 7 India 印度中亚(5个国家) 1 Kazakhstan 哈萨克斯坦 2 Kyrgyzstan 吉尔吉斯斯坦 3 Tajikistan 塔吉克斯坦 4 Republic of Uzbekistan 乌兹别克斯坦文案大全

5 Turkmenistan 土库曼斯坦西亚（20个国家） 1 Afghanistan 阿富汗 2 Lebanon 黎巴嫩 3 Syrian Arab Republic 叙利亚 4 Iraq 伊拉克 5 Iran 伊朗 6 Jordan 约旦 7 United Arab Emirates 阿联酋 8 Bahrain 巴林 9 Qatar 卡塔尔 10 Kuwait 科威特 11 Saudi Arabia 沙特阿拉伯 12 Israel 以色列 13 Palestine 巴勒斯坦 14 Oman 阿曼 15 Azerbaijan 阿塞拜疆 16 Georgia 格鲁吉亚 17 Cyprus 塞浦路斯 18 Turkey 土耳其 19 Armenia 亚美尼亚 20 Yemen 也门欧洲（44个国家/1个地区）北欧（6个国家） 1 Iceland 冰岛 2 Denmark 丹麦 3 Faroe Islands 法罗群岛 4 Finland 芬兰 5 Norway 挪威 6 Sweden 瑞典东欧（7个国家） 1 Estonia 爱沙尼亚 2 Belarus 白俄罗斯 3 Russian Federation 俄罗斯联邦 4 Latvia 拉脱维亚 5 Lithuania 立陶宛 6 Moldova 摩尔多瓦 7 Ukrainian SSR 乌克兰中欧（8个国家） 1 Austria 奥地利 2 Poland 波兰 3 Germany 德国 4 Czech Republic 捷克共和国 5 Liechtenstein 列支敦士登 6 Switzerland 瑞士 7 Slovakia 斯洛伐克文案大全

羽毛球术语中英文对照

羽毛球术语中英文对照 BADMINTON 羽毛球abnormal flight （球）飞行不正常accuracy of placement 落点的准确性ace ①得分球②打得漂亮的球③直接得分的发球alley ①单打边线和双打边线之间的细长地带②单打端线和双打端线之间的细长地带alternate courts 交换发球区alternate in serving ①换发球②双打中一方轮流发球anchor fingers 紧握球拍的三指（中指、无名指、小指）around-the-head stroke 绕头顶挥拍击球ascent （球）上升attacking clear 比较平直的高远球back alley 单打端线和双打端线之间的细长地带back boundary line 端线（单打后发球线）backcourt 后场backcourt boundary 端线backcourt player 后场球员backhand 反拍backhand court 左场区backhand grip 反手握法back room 端线外的空地backswing 往后撤拍（准备击球）badminton 羽毛球运动balk 发球时一方扰乱对方band 网顶白布条base 中心位置base line 端线basic strokes 基本技术bat①球拍②击（球）battledore 羽毛球拍（旧称）battledore and shuttlecock 羽毛球运动（旧称）broken shuttle 坏球carrying 持球centre line 中线change courts 交换场地change ends 交换场地change service courts 互换左右发球区，互换方位choice of court ends or service 选择场地或发球权choice of “ setting” 选择“再赛”权clear 高远球combination court 单打、双打合用的球场cork base （球）底托 corners of backcourt 后场两角court 球场court-covering 守住全场cross-court ①斜线②斜线球crown of feathers 羽毛圈cut 切球deception 假动作decoying tactics 引诱战术deep high service 发高远球deep shot 深球（打到对方端线附近的球）delivery of service 发球动作descent （球）下降deuce 局末平分（如男子单打的13 平）diagonal system （双打）斜对角配合打法diagonal teamwork （双打）斜对角配合打法double hit 连击doubles court 双打球场doubles service court 双打发球区doubles service line 双打发球线draw （用故意留出空当等办法）引诱对方进攻drive 平抽球driven clear 平抽高球driven service 发平球（比高远球要低些）driver 善于抽球的队员drop shot 吊网前球end 半场even number of points 双数分数face of racket 拍面facet 八角形拍把上的一个平面fault ①失误②犯规faulty serving 发球违例feather 羽毛feather tip 羽毛顶尖fingering the grip 击球时握指的变动finishing shot 决定得分的一击first inning 第一轮，第一次发球权first server （双打）第一次发球员flat service 发平球flexible wrist 灵活的手腕flick 甩腕击球flight （球）飞行foot fault 脚部犯规forecourt 前场forecourt player 前场球员 forehand 正拍forehand court 右场区forehand grip 正手握拍法foul hit 击球犯规frame of racket 拍框front and back 双打中一前一后的站法front service line 前发球线full strike 全力击球full swing 全力挥拍game 局game ball 一局中的决胜分game bird 一局中的决胜分game point 一局中的决胜分get 抢救险球getter 抢救险球的队员good return 合法还击good service 合法发球grip ①握拍法②握拍的地方gut 羊肠线hairpin shot “夹发针”球（在网前贴近地面的轻挑短球）half-court shot 半场球（对付一前一后防守的打法）hand-in 有发球权handle of racket 拍柄hand-out 无发球权，失发球权headroom 室内球场上无障碍物的空间high backhand stroke 高反拍击球high clear 高远球

参考资料：《国际结算》相关术语中英文对照与中文名词解释

参考资料：《国际结算》相关术语中英文对照国际结算 International Settlement 有形贸易 Visible Trade 无形贸易 Invisible Trade 洗钱 Money Laundering 支付协定 Payment Agreement 国际结算制度 System of International Settlement 支付系统 Payment System 代表处 Representative Office 代理处 Agency Office 海外分、支行（境外联行） Overseas Sister Bank/Branch,Subbranch 代理银行 Correspondent Banks 附属银行（子银行） Subsidiary Banks 联营银行 Affiliated Banks 银团银行 Consortium Bank 票据 Instrument 设权性 Right to Be Paid 无因性 Non causative Nature 要式性 Requisite in Form 流通性 Negotiability 可追索性 Recoursement 基本当事人 Immediate Parties 附属当事人 Remote Parties 出票人 Drawer 付款人 Payer，Drawee 收款人 Payee 背书人 Endorser 被背书人 Endorsee 持票人 Holder 承兑人 Acceptor 保证人 Guarantor 汇票 Bill of Exchange 限制性抬头 Restrictive Order 指示性抬头 Demonstrative Order 持票来人抬头 Payable to Bearer 出票日期 Date of Issue 出票人签字 Signature of the Drawer 出票地点 Place of Payment 付款地点 Place of Payment 付款日期 Tenor

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