Abstract
在國際反避稅趨勢下，為防杜跨國企業藉由CFC影響CFC盈餘分配政策，將原應歸屬我國營利事業之利潤保留不分配，以規避稅負。CFC新制之實施，勢必面臨新制上路之磨合期。本文將探討CFC新制實施可能面臨挑戰之部分面向。
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