chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I....
106
Transcript of chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I....
![Page 1: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/1.jpg)
![Page 2: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/2.jpg)
![Page 3: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/3.jpg)
![Page 4: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/4.jpg)
![Page 5: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/5.jpg)
![Page 6: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/6.jpg)
![Page 7: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/7.jpg)
![Page 8: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/8.jpg)
![Page 9: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/9.jpg)
![Page 10: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/10.jpg)
![Page 11: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/11.jpg)
![Page 12: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/12.jpg)
![Page 13: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/13.jpg)
![Page 14: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/14.jpg)
![Page 15: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/15.jpg)
![Page 16: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/16.jpg)
![Page 17: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/17.jpg)
![Page 18: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/18.jpg)
![Page 19: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/19.jpg)
![Page 20: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/20.jpg)
![Page 21: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/21.jpg)
![Page 22: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/22.jpg)
![Page 23: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/23.jpg)
![Page 24: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/24.jpg)
![Page 25: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/25.jpg)
![Page 26: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/26.jpg)
![Page 27: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/27.jpg)
![Page 28: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/28.jpg)
![Page 29: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/29.jpg)
![Page 30: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/30.jpg)
![Page 31: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/31.jpg)
![Page 32: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/32.jpg)
![Page 33: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/33.jpg)
![Page 34: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/34.jpg)
![Page 35: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/35.jpg)
![Page 36: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/36.jpg)
![Page 37: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/37.jpg)
![Page 38: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/38.jpg)
![Page 39: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/39.jpg)
![Page 40: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/40.jpg)
![Page 41: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/41.jpg)
![Page 42: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/42.jpg)
![Page 43: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/43.jpg)
![Page 44: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/44.jpg)
![Page 45: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/45.jpg)
![Page 46: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/46.jpg)
![Page 47: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/47.jpg)
![Page 48: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/48.jpg)
![Page 49: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/49.jpg)
![Page 50: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/50.jpg)
![Page 51: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/51.jpg)
![Page 52: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/52.jpg)
![Page 53: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/53.jpg)
![Page 54: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/54.jpg)
![Page 55: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/55.jpg)
![Page 56: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/56.jpg)
![Page 57: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/57.jpg)
![Page 58: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/58.jpg)
![Page 59: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/59.jpg)
![Page 60: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/60.jpg)
![Page 61: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/61.jpg)
![Page 62: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/62.jpg)
![Page 63: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/63.jpg)
![Page 64: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/64.jpg)
![Page 65: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/65.jpg)
![Page 66: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/66.jpg)
![Page 67: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/67.jpg)
![Page 68: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/68.jpg)
![Page 69: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/69.jpg)
![Page 70: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/70.jpg)
![Page 71: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/71.jpg)
![Page 72: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/72.jpg)
![Page 73: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/73.jpg)
![Page 74: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/74.jpg)
![Page 75: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/75.jpg)
![Page 76: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/76.jpg)
![Page 77: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/77.jpg)
![Page 78: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/78.jpg)
![Page 79: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/79.jpg)
![Page 80: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/80.jpg)
![Page 81: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/81.jpg)
![Page 82: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/82.jpg)
![Page 83: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/83.jpg)
![Page 84: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/84.jpg)
![Page 85: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/85.jpg)
![Page 86: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/86.jpg)
![Page 87: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/87.jpg)
![Page 88: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/88.jpg)
![Page 89: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/89.jpg)
![Page 90: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/90.jpg)
![Page 91: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/91.jpg)
![Page 92: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/92.jpg)
![Page 93: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/93.jpg)
![Page 94: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/94.jpg)
![Page 95: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/95.jpg)
![Page 96: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/96.jpg)
![Page 97: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/97.jpg)
![Page 98: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/98.jpg)
![Page 99: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/99.jpg)
![Page 100: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/100.jpg)
![Page 101: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/101.jpg)
![Page 102: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/102.jpg)
![Page 103: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/103.jpg)
![Page 104: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/104.jpg)
![Page 105: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/105.jpg)
![Page 106: chinatax.gov.cnCFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: CFC](https://reader035.fdocuments.us/reader035/viewer/2022071416/6112b665ea093a02b05ce13f/html5/thumbnails/106.jpg)