-March Internal Revenue Service IRS Controlled Foreign Corporation, CFC Foreign Sales Corporation, FSC Interest Charge-Domestic International Sales Co

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1 US CFC CFC CFC U.S. Department of Commerce, Bureau of Economic Analysis,, WTO

2 -March Internal Revenue Service IRS Controlled Foreign Corporation, CFC Foreign Sales Corporation, FSC Interest Charge-Domestic International Sales Corporation, IC-DISC Possession Corporation Foreign Controlled Domestic Corporation, FCDC foreign corporations with business income derived from U.S. sources SOI Bulletin CFC foreign tax credit Revenue Act of 1918 overall limitation per-country limitation Technical Amendments Act of 1958 Revenue Act of 1962

3 DISC but DISC FSC : FSC DISC FSC FSC Gary Clyde Hafbauer, U.S. Taxation of International Income: Blueprint for Reform,, pp.- Tax Reform Act of 1986 passive income Internal Revenue Code, IRC IC DISC DISC FSC IRC j sanctioned countries,.

4 -March SOI Bulletin Ibid.,.,.,,,....

5 . taxes paid or accrued taxes deemed paid..... foreign tax sparing credit EU EU.. EU EU NIEs ASEAN

6 -March, , deemed dividends

7 Ibid

8 -March Ibid

9 EU

10 -March Ibid.. ANIES..

11 Ibid

12 March Ibid

13 ..... OECD CFC IC DISC DISC FSC WTO j..,....

14 -March Ibid

15 CFC,,., CFC, CFC NAICS North American Industry Classification System SIC CFC CFC MOFA Majority Owned Foreign Affiliates MOFA, CFC, CFC CFC CFC,,,,.... earnings and profits,..

16 -March SOI Bulletin, Summer

17 Ibid

18 -March Ibid CFC. EU. DAEs Dynamic Asian Economies ANIEs ASEAN LANIEs. CFC., EU.,. EU. CFC. CFC CFC... OECD CFC, CFC EU CFC

19 Ibid

20 -March EU CFC,. CFC,.. CFC, EU.. CFC, IT.. CFC ANIEs LANIEs CFC CFC current earnings and profits

21 CFC,,.. EU CFC CFC OPEC.... US ANIEs ASEAN ) CFC foreign base company income.

22 -March. CFC LA CFC.. CFC OPEC LANIEs

23 ASEAN.. ASEAN.. Ibid....

24 -March

25 Ibid..... CFC CFC,,

26 -March, CFC CFC NIEs ASEAN LANIEs CFC CFC

27 CFC.. CFC,, CFC. CFC CFC ASEAN CFC Ibid

28 -March, CFC CFC ASEAN CFC CFC Ibid

29 CFC CFC CFC, Survey of Current Business, U.S. Direct Investment Abroad, Foreign Direct Investment in the United States IMF International Balance of Payment UNCTAD, World Investment Report FSC ETIa Nutter, Sarah, Statistics of Income Studies of International Income and Taxes, SOI Bulletin,

30 -March Winter,. FSC a b DISCIC DISCFSC ETI WTO a Lutrell, Scott, Corporate Foreign Tax Credit,, SOI Bulletin, Fall. SOI Bulletin b Jhon Kmisky, Controlled Foreign Corporations,, SOI Bulletin, Winter - CFC MOFA more than % Nutter, Sarah, op.cit., Mahony, Lee and Jason Wenrich, Controlled Foreign Corporations,, SOI Bulletin, Summer,. Mahony, Lee and Jason Wenrich, op.cit. Internal Revenue Code, IRC US intra-firm (company) transaction (or trade) intercompany transaction of related parties related party

31 CFC U.S. Congress, Office of Technology Assessment, Multinational and the U.S. Technology Base; Final Report of the Multinationals Project,, Jhon Kmisky, op.cit. Foreign Tax Credits and Intercompany Transactions of U.S. Multinationals This articls evaluates the globalization-level of U.S. business, espacially its Multinational Corporations, by an analysis of U.S. business income statistics. One of this is to gain great deal from statistics of foreign tax credits, another from it of CFCs, by Department of Treasury. As a result, more than percent of U.S. business today depend on its activity abroad in the meaning of income, and one third of U.S. tax occurred outside of the U.S. This article goes on to analyze, CFCs of their parents with more than millions of dollar assets. These companies are the actors of economic globalization, especially worldwide transformation to IT-, service- and financial society with their hybrid business activity including the use of tax havens. Their main manufacturing-base is in developed countries such as the E.U., Japan and some progressively developing countries as ANIES, ASEAN countries, and BRICs. Much profitable activities occur in tax havens and some newly industrializing countories in Asia, especially in finance, service and information industries. NAKAMURA, Masahide, Professor, College of Business Administration, Ritsumeikan University

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