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受控外国公司税制(CFC规则)是OECD各成员国的一项重要反避税措施。新西兰与其他OECD成员国不同,是唯一对来自CFC的积极所得征税的国家,这种税收政策使其经济、海外投资受到严重的不利影响。2008至今,新西兰一直致力于新的CFC立法,修改对本国居民的受控外国公司所得的征税方式。新的CFC规则效仿其他OECD成员国的作法,将CFC产生的积极所得排除在应纳税所得之外。积极所得和消极所得的法定区分标准,以及如何防止纳税人利用该标准进行跨境避税,是新CFC法的两个核心问题。
The CFC Regulation of Controlled Foreign Corporations (CFCs) is an important anti-avoidance measure for OECD member countries. Unlike other OECD member countries, New Zealand is the only country that earns tax on the positive income from CFCs, a tax that has seriously adversely affected its economy and its overseas investment. Since 2008, New Zealand has been working on new CFC legislation to amend the taxation method for controlled foreign companies that own residents. The new CFC rules follow the practices of other OECD member countries to exclude the positive gains generated by CFCs from taxable income. The legal distinction between positive and negative income, and how to prevent taxpayers from using the standard for cross-border tax avoidance are two central issues in the new CFC law.