A CFC is a foreign corporation with more than 50% of its stock owned by US shareholders.

受控外国公司是指“美国股东”控股超过50%的国外公司。

A withholding tax is withheld from a foreign corporation and levied on interest paid on loans.

预扣赋税是从国外公司的收入中扣除的、对支付贷款的利息所课征的一种税收。

A withholding tax is withheld from a foreign corporation and levied on interest paid on loans.

扣赋税是从国外公司的收入中扣除的、对支付贷款的利息所课征的一种税收。

Foreign corporation: a corporation doing business in a jurisdiction beyond where it was formed.

外国公司：公司在经营中形成超越管辖。

The law stipulates dear regulations on the setting up of foreign corporation branches and agencies their rights and duties dissolution and liquidation.

该法明确规定了外国公司分支机构的设立，权利，义务，解散及清算。