| 作者 |
 [问题]再提BVI公司美国税的问题. 如果我是51%控股一个BVI公司,按大侠们 |
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| 所跟贴 |
Double taxation, but not triple taxation, for CFC -- Jury - (1206 Byte) 2007-5-30 周三, 00:00 (533 reads) |
sapientaf
头衔: 海归上校
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加入时间: 2006/08/20
文章: 821
来自: 弯曲，上海，班格罗尔，北京，新加坡
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作者：sapientaf 在 海归商务 发贴, 来自【海归网】 http://www.haiguinet.com
A CFC generally is a foreign corporation in which US shareholders own more than 50 percent of the total vote or value. A US shareholder is a US person who owns at least 10 percent of the combined voting power of all stock enti<x>tled to vote. A CFC's US shareholders must generally include their pro rata share of subpart F income (dividends, interest, rents, and royalties) in their gross income, whether or not it is actually distributed.
If a US shareholder sells its CFC stock, any gain from the sale is generally reported as a section 1248(a) dividend to the extent of the CFC's untaxed undistributed earnings and profits. Because the Code does not exclude CFCs from the definition of "qualified foreign corporations," actual CFC dividends are treated as qualified dividend income if the CFC is otherwise a qualified foreign corporation and other requirements are met (section 1(h)(11)). Subpart F inclusions are not, however, treated as qualified dividends.
Distributions from a CFC of previously taxed income are excluded from gross income and are thus not treated as a dividend and not subject to US tax.
这才是真正的专家，不像某天使砖家无理取闹
作者：sapientaf 在 海归商务 发贴, 来自【海归网】 http://www.haiguinet.com
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