受控外国公司（一稿）

Controlled foreign companies. Legislation regulates the taxation of certain income of controlled foreign companies (CFCs). Key aspects of the legislation are described below.

Net foreign income, including capital gains, derived by a CFC (calculated using South African tax principles, but generally ignoring passive income flows between CFCs in a 70%-held group) may be attributed proportionately to any South African resident beneficial owner of the CFC (other than a headquarter company) that has an interest of 10% or more in the CFC during the entire tax year of the CFC.

A company is considered to be a CFC if more than 50% of the participation or voting rights of the company is held by South African residents. In determining whether residents hold more than 50% of the participation rights of a foreign company that is listed on a recognized stock exchange or is a collective-investment portfolio, any person who holds less than 5% of the participation rights of the foreign company is deemed not to be a resident unless connected parties hold more than 50% of the participation rights of the company. The CFC rules do not apply to a resident if, during the entire tax year of the CFC, the resident (together with any connected person) holds less than 10% of the participation rights.

A CFC’s income is not attributed to a South African resident to the extent that the income is effectively connected to a business operation carried on through a “business establishment” that is, in broad terms, suitably equipped with on-site operational management, employees, equipment and other facilities for the purpose of conducting the primary operations of the business and is used for a bona fide business purpose and not for tax avoidance (the place of business may be located elsewhere than in the CFC’s home country). Several antiavoidance exceptions exist with respect to the measure described in this paragraph. Also, if the tax payable to a foreign government equals at least 75% of the tax liability that would have arisen in South Africa, no income needs to be imputed into the resident’s taxable income.

受控外国公司

此法律规定了对受控外国公司（CFC）某些收入的征税办法。该法的要点如下：

在一个完整的纳税年度中，如果南非居民收益所有人拥有受控外国公司10%及以上的股份，那么该受控外国公司所得的净国外收益，其中也包括资本收益，会按比例分配给该南非居民受益所有人。上述净外国收益时按南非收税准则计算得出，一般不包括受控外国公司之间的被动收益流量。

如果一个外国公司50%及以上的参与权或投票权由南非居民所有，那么该公司即被视为受控外国公司。对一家在大众认可的交易所上市的或集体投资的外国公司而言，判断居民是否拥有该公司50%以上参与权时，任何拥有该公司不足5%参与权的个人都不算居民，除非与其相关的共同持有人拥有该公司50%以上的参与权。同时，在一个完整的纳税年度中，如果居民及其余任何相关个人拥有不足10%的参与权，那么约束受控外国公司的法律不适用于他们。

如果受控外国公司的收入主要来源于商业机构的商业运营，且其经营目的是搞慈善，而非逃避税收，那么该受控外国公司的收入（在计算税收时）不会计入南非居民名下。上述商业机构是一个广义概念，任何在办公场地进行经营管理，拥有雇员，机器设备及其他设施，并且主要开展商业活动的组织都算作商业机构，其经营场所可在受控外国公司母国以外的其他国家。此外，如果受控外国公司应缴纳的外国税收不低于其在南非应纳税额的75%，那么居民收入不必计入应纳税收入。

转移定价。一般来说，如果美国税务局出于打击避税或真实反应收入的考量，可以对相关方的纳税义务进行重新判定。具体法规要求相关纳税人（包括美国纳税人及其国外子公司）在公平的基础上进行交易。

根据转移定价法规中得最优方略条例的规定，最优转移定价应分情况，按事实来决定。转移定价的可行方法包括：非控制价格，转售价格及利润分配。公司可与美国税务局提前达成转移定价协议。

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