タックスヘイヴン対策税制
1. Controlled foreign corporationControlled foreign corporation (CFC) rules are features of an income tax system designed to limit artificial deferral of tax by using offshore low taxed entities. The rules are needed only with respect to income of entities that is not currently taxed to the owners of the entity. The basic mechanism and details vary among jurisdictions. Generally, certain classes of taxpayers must include in their income currently certain amounts earned by foreign entities they or related persons control.
Read “Controlled foreign corporation” on English Wikipedia
Read “タックスヘイヴン対策税制” on Japanese Wikipedia
Read “Controlled foreign corporation” on DBpedia
Read “Controlled foreign corporation” on English Wikipedia
Read “タックスヘイヴン対策税制” on Japanese Wikipedia
Read “Controlled foreign corporation” on DBpedia
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