Besides thin capitalization, transfer pricing, Controlled Foreign Company is also a method that transnational corporation uses for .
与资本弱化、税收协定滥用、转移定价等方式一样,在避税港建立受控外国公司也是跨国公司经常使用的一种避税方式。
It is still not the right time to let foreign companies list on A share market,as this paper suggests,only when all shares can be tradable on A share market and deregulation the RMB exchange rate,can we talk about t.
因此,现阶段外国公司在A股市场上市的条件仍不成熟,只有解决股市全流通问题、放开人民币汇率管制后,外国公司的上市问题才能提上议事日程。
On the recognition and regulation of foreign corporations——Also Talking about China s Prohibition against Psuedo-foreign Corporations;
论对外国公司的认可与管制——从各国立法嬗变看我国假外国公司防范制度
The most straightforward way to do so would be to tighten up controlled-foreign-corporation (CFC) rules.
最直接了当的办法是加强受控外国公司规则。
A Study of the Conflict between Controlled Foreign Corporations and Tax Sparing Credit;
受控外国公司与税收饶让抵免法律冲突研究
Comparing and Studying of CFC Rules;
受控外国公司所得课税制度的比较与借鉴
Tinkering with transfer-pricing rules or CFC rules will not solve the problem.
对转移定价规则或受控外国公司规则修修补补将无济于事。
foreign personal holding company tax
外国私人控股公司税
controlled company
受控制公司,子公司
The firm was badly hit by competition from abroad.
这家公司受到了来自国外竞争的打击。
State-controlled listed companies outside directors System;
国有控股上市公司外部董事制度探析
In recent years MNCs have come under heavy criticism at home and abroad.
近年来,跨国公司在国内外受到猛烈的抨击。
foreign sub-subsidiary
外国子公司的属公司
It is under the direct administration of china's central government.
中国电子拥有26家全资子公司、0家控参股公司、家境外公司和4家控股上市公司。
Using Foreign Experience to Establish Our Financial Holding Companies;
借鉴国外经验建立我国的金融控股公司
A Study on Rational Regulation of Overseas Subsidiary Parts for Small and Medium Multinational Corporations of China;
中小跨国公司对海外子公司控制的规范化问题研究
The investor has substantial control over the foreign subsidiary enterprise.
投资者对于国外子公司具有实际的控制权。
The Control of Legal Risks on Foreign Investors M&As upon China Unlisted Companies;
外资并购中国非上市公司的法律风险控制
The External Causes of Internal Control Invalidation in Our Listed Companies and Countermeasure;
我国上市公司内部控制失效的外部成因及对策
A Dynamic Analysis of the Control of the Sino-foreign Joint Venture by the Trans-national Corporation;
跨国公司控制中外合资企业的动态分析
This foreign trade corporation's work of high standard and efficiency enjoys Chinese and foreign customers' confidence and praise.
该外贸公司高标准、高效率的工作,深受国内外客户的信赖和称誉。