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#1: 提上来回答Chris兄：为什么不能通过家庭成员持股来规避CFC？ (3350 reads) 作者: 韦小宝,

时间: 2009-4-26 周日, 17:47
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作者：韦小宝 在海归商务发贴, 来自【海归网】 http://www.haiguinet.com

ChrisZhang在下面帖子中多次问到，为什么不能通过家庭成员持股来规避CFC的问题。小宝不才，在此抛砖引玉，请tax lawyer们指正。

我曾让Chris自己搜索和研究https://www.irs.gov来解答自己的问题。但是，我抽空搜了一下IRS网站，感觉确实不太好用。其中，搜出来最有价值的页面是：

https://www.irs.gov/irm/part4/ch46s07.html

但是，这个页面也没有能回答Chris最关心的问题。所以，我继续Google，直到找到下面页面：

https://www.law.cornell.edu/uscode/uscode26/usc_sec_26_00000318----000-.html

§ 318. Constructive ownership of stock

(a) General rule
For purposes of those provisions of this subchapter to which the rules contained in this section are expressly made applicable—

(1) Members of family

(A) In general
An individual shall be considered as owning the stock owned, directly or indirectly, by or for—

(i) his spouse (other than a spouse who is legally separated from the individual under a decree of divorce or separate maintenance), and

(ii) his children, grandchildren, and parents.

(B) Effect of adoption

For purposes of subparagraph (A)(ii), a legally adopted child of an individual shall be treated as a child of such individual by blood.

在看上述页面之前，请先看：
https://www.law.cornell.edu/uscode/uscode26/usc_sec_26_00000957----000-.html

https://www.law.cornell.edu/uscode/uscode26/usc_sec_26_00000958----000-.html

也就是说，Chris想把其股份转让给其父亲来规避CFC，这种情况IRS叫做Constructive ownership of stock。从60年代通过引入Subpart F漏洞早已被IRS堵上，没用的，这也是为什么张五常傻掉的原因。

从这可以看出，要搜tax law，从Cornell Law搜更合适。最后，澄清一下。我之前在论坛中关于CFC提到家庭成员叫做associates一词，是ATO的说法。

https://www.ato.gov.au/businesses/content.asp?doc=/content/40223.htm&page=2&H2

Who is an associate?

For an individual shareholder, an associate includes:

* a relative of the individual
* a partner of the individual or a partnership in which the individual is a partner
* if a partner of the individual is an individual, the spouse or child of that partner
* a trustee of a trust estate under which the individual or an associate benefits, or
* a company under the control of the individual or associate.

For a company shareholder, an associate includes:

* a partner of the company or a partnership in which the company is a partner
* a trustee of a trust estate under which the company or associate benefits
* another individual or associate who controls the company, or
* another company which is under the control of the company or the company's associate.

For a trustee shareholder, an associate includes an entity or associate of the entity that benefits or is capable of benefiting under the trust.

For a partnership shareholder, an associate includes each partner of the partnership or associate of the partner.

从这可以看出，各国法律措辞不同，但要堵的漏洞都是一样的。

作者：韦小宝 在海归商务发贴, 来自【海归网】 http://www.haiguinet.com

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