cfc rules造句

• To address this issue, the European Commission proposes CFC rules for subsidiaries in third states.
• Enacted in 1962, these rules incorporate most of the features of CFC rules used in other countries.
• In addition, many CFC rules treat as a deemed dividend earnings of the CFC loaned by the CFC to domestic related parties.
• New Zealand and Sweden each have CFC rules, following a " grey list " and a " white list " approach, respectively.
• Further, most CFC rules permit exclusion from taxable income of dividends paid by a CFC from earnings previously taxed to members under the CFC rules.
• Further, most CFC rules permit exclusion from taxable income of dividends paid by a CFC from earnings previously taxed to members under the CFC rules.
• Countries with CFC rules include the United States ( since 1962 ), the United Kingdom, Germany, Japan, Australia, New Zealand, Brazil, Russia ( since 2015 ), Sweden, and many others.
• The CFC ruling, which can be appealed, could also prevent Grupo Televisa SA, Mexico's top media conglomerate and News Corp .'s strategic partner, from taking over the clientele of DirecTV Mexico in efforts to boost satellite subscribers to 1 million.
• CFC rules may have a threshold for domestic ownership, below which a foreign entity is not considered a CFC . Alternatively or in addition, domestic members of a foreign entity owning less than a certain portion or class of shares may be excluded from the deemed income regime.