CFC BEPS CFC BEPS

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1 26 27 KPMG

2 CFC BEPS CFC BEPS

3 OECD BEPS 2

4 (a) (b) F (c) (a) (b) (c) BEPS 4. KPMG KPMG 3

5 1 2 KPMG

6 CFC "Controlled Foreign Corporation CFC 1 30 CFC CFC CFC CFC CFC CFC CFC

7 CFC % 2 CFC F F CFC F F Foreign Base Company Income (a) FPHCForeign Personal Holding Company Income (b) Foreign Base Company Sales Income CFC CFC 50 (c) Foreign Base Company Service Income CFC

8 2 1 (d) Foreign Base Company Oil Related Income / FPHCForeign Personal Holding Company Income 954 (c) Commodity Notional Principal Contract Personal Service Contract CFC 3 7

9 2 1 CFC CFC Subchapter L F 8

10 2 1 F CFC (c) F (a) (b) 953 (c) Captive Insurance Company 954 (c) 954 (1) 953 (e) F 4 75% CFC 1. 50% 25% % Captive Insurance Company Captive Insurance Company CFC 10 F 1986 F RPIIrelated person insurance income F CFC (a)(1)/

11 CFC 20% 4. F CFC CFC 70 F (b)(3)(b) 10

12 CFC income from sources within the US that is effectively connected with the conduct of a trade or business within the USCFC CFC (h)cfc CFC CFC 2 CFCEligible controlled foreign corporation CFC CFC CFC CFC (a) (b) (c) CFC 70% CFC CFC CFC (a) 15C(a) 11

13 CFC F Exempt Insurance Income 7 CFC F CFC CFC Qualified Insurance Company CFC 50% 89 CFC CFC 30 CFC CFC Subchapter L (e) 8 1) 2) 9 1) CFC CFC 2) 12

14 2 1 (a) (b) (a)(b) (a) (b) F (c) CFC IRS (d) (e) CFC CFC CFC CFC % 13

15 2 1 Captive Insurance Company CFC F 10 50% CFC CFC 3.1. Commodity 3. CFC CFC 5 1,000,000 CFC De Minimis Rule 14

16 CFC 1986 Tax Reform Act 1997 Taxpayer Relief Act 954 (h) Revenue Act F 1986 Tax Reform Act 1986 Tax Reform Act 15

17 2 1 F 1997 Taxpayer Relief Act 954 (h) CFC 1998 F CFC 1986 Tax Reform Act F 1997 Taxpayer Relief Act 1 CFC CFC 70% CFC CFC CFC (a) 15C(a) 16

18 2 1 CFC 1998 Tax and Trade Relief Extension Act F 1962 Revenue Act 1962 Revenue Act 953 5% F 957 (b) CFC 50% 25%10% 1962 Revenue Act 1976 Tax Reform Act 17

19 2 1 1/3 1/ Deficit Reduction Act CFC 1986 Tax Reform Act F CFC Same-Country Income Exception 5% 50% 25% Captive Insurance Company % CFC 25% 25% 10% CFC CFC 18

20 2 1 1/3 CFC "Passive Foreign Investment Company PFIC 1988 Technical and Miscellaneous Revenue Act CFC F 1998 Tax and Trade Relief Extension Act Same-Country Income Exception Qualified Insurance Company Exempt Insurance Income F 19

21 2 1 CFC PFICPassive Foreign Investment Company 1. CFC PFICPFIC CFC PFIC (a) PFIC 1) 75 PFIC 10 2) 50 PFIC ) PFIC 1297(b)(1)954(c) (a)(1) (a)(2) 12 Notice (f)(1)(a) (b)(1) 20

22 PFIC L 954(d)(3) FSC (Foreign Sales Corporation) (d)(3) 5050% 4) Subsidiary Look-through Rule PFIC ) Related Party Look-through Rules 954(d)(3) (c)(1)(b) (b)(2) (c) 21

23 ) Domestic Corporation Look-through Rule 25 PFIC Qualified Stock Qualified Stock1298(b)(8) regulated investment companyreal estate investment trust Look-through Rule 4)Subsidiary Look-through Rule6)Domestic Corporation Look-through Rule 3. PFIC PFICPFIC 1) (Qualified Electing FundQEF) PFICPFIC PFICPFIC PFIC PFIC 1291(a)(1) (c)(2)pfic (b)(2)(c) 22

24 PFIC = $ $110 x 125% PFIC PFIC = $110 x 125% Ordinary Income (137.5) 3 x 125% ) QEF PFIC PFICQualified Electing Fund( QEF ) QEF 21 QEF PFIC QEF (b)(2) (c)(2). 3% 6621 (a)(2) (a)(1) 23

25 QEF 3) PFICMark-to-Market Election PFICMark-to-market Election PFIC (1) (2) 23 4) PFIC Form 8621 QEF PFIC Form (c) (a) 24

26 2 1 3 BEPS 1. United States Job Creation and International Tax Reform Act of F (1) F F (2) F F F CFC 10% 50% 35%17.5%CFC CFC CFC 25 "Qualified business income 17.5% CFC CFC CFC F Full inclusionminimum tax regime 24 February 9, 2012 by Statement of Senator Michael B. Enzi (b)(4) 25

27 2 1 De Minimis Rule F 2 CFC CFC CFC 26 F 80% CFC De Minimis Rule CFC look-through Rule Same-Country Exception CFC lending, finance, or financial services business 80% CFC lending, finance, or financial services business 26 CFC 26

28 2 1 27

29 CFC 1. CFC 1 50% PE CFC PE CFC PE 2. CFC Privileged Tax Regime CFC CFC CFC 50%CFC Privileged Tax Regime /3% 7,630, , %

30 2 2 1/3% x 103.3% = 34.43% %33 1/3% x (100% + 3.3% %) = 38% CFC CFC CFC CFC CFC 209 B-I CFC PE CFC CFC CFC CFC CFC 28 CFC CFC Article 102, Appendix II 29 Article 102, Appendix II XA 30 Article 209 B 31 Article 102 U, Annex II 29

31 2 2 CFC CFC CFC 30

32 CFC industrial activity or commercial activity CFC EU CFC CFC EU CFC 2. EU The non-eu exception CFC CFC Non-Cooperative State or Territory (NCST) 32 CFC Effect Purpose 1 CFC CFC CFC CFC CFC CFC 32 Article A CFC EU OECD Global Forum on Transparency and Exchange of Information 12 31

33 2 2 2 CFC CFC 33 CFC CFC CFC CFC CFC CFC CFC CFC 33 CFC 209 IIIB %50% CFC CFC 32

34 2 2 CFC EU "The EU exception CFC EU CFC CFC Sagal Case Law 35 EU 34 Administrative Court of Appeal of Versailles, July 18th, 2013 n 12VE04202 and 12VE04358 SA BNP Paribas 35 Administrative Supreme Court, May 18th, 2005 Sagal. GAAR (General Anti-Avoidance rule)cfc CFC 33

35 2 2 EU CFC CFC 2. CFC OECD Territoriality principle %2 36 CFC 1980 CFC CFC 25% CFC 1993 CFC Schneider Electric 37 CFC 36 5%3.3% 1.72%= 5% x 33 1/3 x ( % 34

36 2 2 EU CFC 38 EU CFC EU CFC 37 Schneider Electric (Conseil d Etat, 28 June 2002, n ) 38 Cadburry Schweppes case (ECJ September 12th, 2006 C196-04) 35

37 2 2 3 BEPS BEPS 3 WG 11 CFC CFC CFC CFC CFC CFC CFC CFC CFC 36

FC741E2_091201

FC741E2_091201 T101-1587-04 1 2 2 0 0 9 2 0 0 8 0 9 0 1 0 5 0 9 1 4 0 5 1 0 5 5 1 2 3 4 4 5 6 7 8 9 1 2 3 0 3 3 0 2 1 1 5 0 1 3 3 3 0 2 0 3 0 3 4 0 9 1 1 0 9 0 9 1 1 5