Top Banner
106

chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:

Mar 11, 2021

Download

Documents

dariahiddleston
Welcome message from author
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
Page 1: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 2: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 3: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 4: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 5: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 6: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 7: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 8: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 9: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 10: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 11: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 12: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 13: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 14: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 15: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 16: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 17: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 18: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 19: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 20: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 21: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 22: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 23: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 24: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 25: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 26: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 27: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 28: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 29: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 30: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 31: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 32: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 33: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 34: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 35: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 36: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 37: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 38: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 39: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 40: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 41: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 42: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 43: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 44: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 45: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 46: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 47: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 48: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 49: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 50: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 51: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 52: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 53: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 54: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 55: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 56: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 57: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 58: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 59: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 60: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 61: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 62: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 63: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 64: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 65: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 66: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 67: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 68: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 69: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 70: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 71: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 72: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 73: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 74: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 75: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 76: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 77: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 78: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 79: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 80: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 81: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 82: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 83: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 84: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 85: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 86: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 87: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 88: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 89: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 90: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 91: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 92: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 93: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 94: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 95: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 96: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 97: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 98: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 99: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 100: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 101: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 102: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 103: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 104: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 105: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3:
Page 106: chinatax.gov.cn...CFC rules within the European Union . CHAPTER 2: RULES FOR DEFINING A CFC . I. Recommendations Il. Explanation A, Entity considerations B. Contlvl.„ CHAPTER 3: