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一、基本案情原告美国S公司是一家住所位于美国的公司,持有德国居民公司50%的股份。美国1997年实行的打勾规则(check-the-box rules)允许纳税人选择以一个法人的身份纳税,或作为一个透明的实体,把所得分配给成员并由成员纳税。S公司选择了后一种方式,本身不需缴纳美国公司所得税,它的所得是否缴税取决于股东是否缴税,因此成为受美国《国内收入法典》S节所规制的公司。2008年,
First, the basic merits of the plaintiff American S is a company located in the United States company, holding a 50% stake in German resident companies. The check-the-box rules adopted by the United States in 1997 allowed the taxpayer to choose to pay taxes as a legal entity or as a transparent entity, allocating income to members and taxing their members. S chose the latter option and did not have to pay the U.S. corporate income tax itself. Whether its income is taxed depends on whether the shareholders pay taxes or not, it becomes a company regulated by Section S of the U.S. Internal Revenue Code. Year 2008,