受控外国公司是纳税人利用避税地逃避税收的主要方式之一,它越来越受到发达国家立法部门的关注。受控外国公司(ControlledForeign Company即CFC)是指那些在避税地设立的由本国居民直接或间接控制的外国公司。受控外国公司有以下几个特点:一是该公司由本国居民直接或间接控制。二是建立在本国领土之外的低税区或避税地,三是设立受控外国公司的目的就是为了逃避税收。由于股票的购习买者可以是个人或公司,所以受控外国公司就表现为设立于避税地的外国个人投股公司和外国基地公司。由于各国税负间的差别,尤其是某些国家和地区提供了远远低于其它地 Controlled foreign companies are one of the main ways taxpayers use tax havens to evade taxes. They are increasingly subject to the concerns of legislative departments in developed countries. Controlled Foreign Corporations (CFCs) refer to foreign companies established in tax havens that are controlled directly or indirectly by their own residents. Controlled foreign companies have the following characteristics: First, the company is directly or indirectly controlled by its own residents. Second, it is based on low-tax areas or tax havens outside its own territory. Third, the purpose of setting up controlled foreign companies is to evade taxes. As purchasers of shares can be individuals or companies, controlled foreign companies are represented by foreign individual voting companies and foreign base companies established in tax havens. Due to the differences between tax countries, especially some countries and regions provide much lower than the other