受控外国公司规则与收入纳入规则的比较分析

A Comparative Analysis of the CFC Rule and the Income Inclusion Rule

经济合作与发展组织(OECD)发布的支柱二方案引入了全球最低税制度,其主体补税规则是收入纳入规则(IIR)。收入纳入规则与传统的受控外国公司(CFC)规则具有一定的相似性,对于已经制定CFC规则的辖区来说,引入IIR将面临如何协调IIR与CFC规则的关系问题。本文从政策目标、计算规则、适用范围等方面分析二者的异同,以案例形式展现二者的适用场景与规则交互,并在此基础上提出了三点初步结论。

The Pillar Two plan issued by the OECD introduces a global minimum tax, and the main top-up tax rule is the Income Inclusion Rule(IIR). The IIR has similarities with the traditional Controlled Foreign Company(CFC) rule. For jurisdictions that have already formulated CFC rule, the introduction of IIR will inevitably face the problem of how to coordinate the relationship between the IIR and CFC rules. This paper analyzes the similarities and differences of these two rules from the aspects of policy goals, calculation rules and scope of application. By presenting the cases of the application scenarios and rules interaction, the paper puts forward preliminary conclusions.