【財經稅務咖啡聽】EP13-企業CFC雷區全解：申報實務×架構風險×重複課稅陷阱

在全球稅務透明化與反避稅趨勢下，企業面臨前所未有的合規壓力。本集聚焦企業關注的議題之一：受控外國公司(CFC)制度，探討其申報實務、盈餘計算方式等。同時，全球最低稅負制(GloBE)與移轉訂價(TP)制度的交互影響，也使跨國企業的稅務規劃更加複雜。本集由兩位會計師從第一線實務經驗出發，分享企業在CFC合規過程中常見的誤區，並提供具體因應建議。精彩重點搶先看： 1. 企業CFC與個人CFC的制度差異、2025年法規調整重點 2. 首年申報常見錯誤與盈餘認列技巧 3. 控股架構設計盲點：間接持股、家族信託與穿透原則 4. CFC × GloBE × TP 三制度重疊的課稅風險與協議管道企業面臨的合規挑戰日益嚴峻，企業不僅需掌握控股架構與申報技巧，更應善用數位工具，強化資料整合，提升申報準確性，並有效控管風險。主持人：資誠聯合會計師事務所全球稅務服務曾博昇會計師與談人：資誠聯合會計師事務所稅務法律服務林巨峯會計師、范香琴會計師 #CFC #信託 #股權 #移轉訂價 #全球最低稅負 -- Hosting provided by SoundOn

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【財經稅務咖啡聽】EP13-企業CFC雷區全解：申報實務×架構風險×重複課稅陷阱

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This episode was published on July 21, 2025.

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