He aha ke 'ano o ka mana o nā hui haole i kāohiʻia?
Ke ho'āʻo nei kēlā me kēiaʻoihana e uku i kaʻauhau kālā e hiki ai i ke kānāwai (i kapaʻia heʻauhauʻauhau ).
Akā,ʻo kaʻoihana o kaʻoihana o kaʻoihana i ka 21st century ua hana i kekahi mea i kapaʻiaʻo nā hana hoʻokupu a me nāʻoihana mai ka US e pale i nāʻauhau (ʻaʻole kānāwai).
Ua ho'āʻo ka US a me nā lāhui'ē aʻe e hoʻoholo i nā ho'āʻo e lawe i nā kālā mai ka'āina. I ka manawa maʻamau, loaʻa kēia kālā i keʻano o nā manaʻo hōʻike. Wahi a Investopedia, ke ho'ākākaʻia nei kahi hui i hoʻonohonohoʻia e like me ka helu o nā kuleana a nā poʻeʻAmelika. ʻO kahiʻoihana i emi iho ma mua o ka helu i koiʻia o nā mea kuleana'āina'ē e manaʻoʻia he kūʻokoʻa ma mua o ka mana.
Hoʻolimalima nā paʻahana waiwai i nāʻauhau ma ke kālā o ka hui i ka wā wale nō e lawe ai lākou i nā waiwai. Inā lawe lākou i nā māhele i nā hui aupuni oʻAmelika, pono e hōʻikeʻia kēia mau'āpana i kēlā me kēia makahiki, me ka hoʻohanaʻana i ka Form 1099-DIV . Akā inā e lawe kēia mau poʻe i nā ukana a i nā kālā'ē aʻe mai nā hui'ē aʻe, manaʻo lākouʻaʻole lākou e hōʻike i kēlā kālā i loaʻa aiʻole eʻauhau i nāʻauhau.
ʻO kahi kahi i huiʻia ai kaʻahahui haole e mālamaʻia nei, ma keʻano he mea e uku ai i nā mea kūʻaiʻoihanaʻAmelika no kā lākou kālā mai nā hui'ē aʻe.
He aha ka pilina'ē aku?
ʻO ka hua'ōlelo "haole" i loko o ka pōʻaiapili o ka hoʻokomoʻana i kaʻoihanaʻoihana heʻelua mauʻano. ʻO kahi Hui Huiʻokoʻa he hui i huiʻia e hana i kaʻoihana ma kahi moku a moku'ē aʻe paha ma mua o kona kūlana mua.
Eia kekahi lā, ua hoʻokumuʻia kahi hui i Delaware ; ua manaʻoʻiaʻo ia he hui i loko o ia moku'āina. Akā, heʻoihana ka hui i New York, no laila, pono e waiho i kahi kūlana o kaʻoihana haole me ka moku'āina o New York. Hiki i ka Hui ke hana pū i Iria. Hiki iā ia ke hoʻonohonoho i lālā hui ma Ireland, a ua manaʻoʻia kona Hui HuiʻIlelani he hui haole.
No ke kumu o ka kūlana CFC, nānā ka IRS wale nō i nā huiʻole o US, aʻo nā hui wale nō i auhauʻia ma nā hui (e like me ka LLC i kohoʻia e kākauʻia ma keʻano he hui) .
Pehea e hoʻolālāʻia ai ka moku'āina'ē aʻe i hoʻoholoʻia e ka IRS?
Ua hoʻonohonohoʻia ke kūlana CFC ma lalo o Subpart F o ke Code Revenue Internal, no laila i kapaʻia kekahi manawaʻo Subpart F regulations. Ua hoʻokumuʻia ka māhele o Controlled Foreign Corporation no ka hōʻiliʻiliʻana i nāʻike e pili ana i nā kālā mai nā hui'ē aʻe i mālamaʻia e nā poʻeʻAmelika a no kaʻauhauʻana i kaʻauhau ma ia kālā. Pono nā luna, nā luna, a me nā mea kuleana o ka CFC e hōʻike i nā kālā i loaʻa mai i nā kālā o kēia hui.
Ua ho'ākāka ka IRS i kahi hui o nā haole e hoʻonāhuaʻia inā:
"ma mua o 50 pakeneka o ka nui o ka mana koho pāʻani o nā hui a pau o kēlā hui i hoʻoiliʻia, aʻoi aku paha ma mua o 50 pakeneka o ka waiwai o kāna mau waiwai kūkala a pau, ua laweʻia (pono, palekana, a pono paha) e nā mea kuleana US. ma kekahi lā i ka makahikiʻauhau o ka moku'āina. "
Ke nānā nei nō hoʻi ka IRS i nā mea kuleana pākahi, e wehewehe ana i kahi US Shareholder o kekahi hui'ē
"... he kanaka US no ka mea nona ka 10 pakeneka aʻoi aku paha o ka mana koho koho a kēlā hui o nā'āina'ē"
Ma nā'ōlelo'ē aʻe, ua hoʻokaʻawaleʻia kahi hui'ē aʻe e ka nui o nā kumukūʻai a nā mea kuleana o ka US. Ināʻoi aku ma mua o 50 pakeneka o ke kumukūʻai i mālamaʻia e nā mea kuleana o ka US, ua manaʻoʻia ka Hui i kahi Hui haole'ē aʻe (CC).
Hoʻomākala ka IRS i nāʻike i nā loea e pili ana i nā kānana i nānāʻia e ka IRS e pili ana i nā CFC. ʻO ka wikiwiki
- Inā he kuleana o ka mea nāna i kuleana i loko o kahi hui'ē.
- ʻO ka mea kuleana paha he "USShareholder" no ka mea o ke kāpena CFC. Noho ka nohoʻana o ka mea nāna i noho ma ka lāhui a me ka hapene o ka nohoʻana.
- ʻOiai kaʻoihana he Hui Hoʻoilina Manaʻo Manaʻo - pono ia heʻoihana kūʻaiʻole oʻAmelika e lawelaweʻia e like me ka hui no nāʻauhauʻauhau.
Ma lalo o Subpart F, hana ka IRS i ka mea kuleana likeʻole me he mea lā i "loaʻaʻo ia i ka hoʻokaʻawale likeʻana o kekahi mauʻano o ka loaʻa kālā o ka CFC i kēia manawa."
Pehea e Paipaiʻia ai nā Income Mai kahi Hui Malama Huiʻia?
Pono nā mea kuleana o kaʻAmelika e mālama i nā kuleana i kekahi hui'ē aʻe e hōʻike i kā lākou mahele kālā mai ka CFC a me kā lākou mahele o nā uku a me nā waiwai o ka CFC i hoʻokomoʻia i loko o kaʻAmelika Huipūʻia. ʻO kēia waiwai,ʻo ia ka pūnaewele, nā waiwai waiwai maoli, a me nā waiwai i loko o ka hui o nā'āina'ē.
Pono e hoʻohui ka hui i kahi hōʻike makahiki no ka IRS Puka 5471 -Information Hōʻike no nā Kānaka Kanaka Hawaiʻi no Nā Hui'ē aʻe. Ua hoʻopihaʻia kēia palapala a pili i ka hōʻai'ēʻauhauʻauhau a kaʻahahui .
Ua waihoʻia keʻano 5471 e ka hui no kahi makahikiʻauhau. a ke koi nei i kaʻike ma:
- Nā kānaka hoʻokahi (ʻAmelika): nā luna, nā mea kuleana a me nā luna
- ʻO kahi papa inoa o nā mea kuleana a pau o ka US a me nā waiwai a lākou i mālama ai
- ʻO nāʻoihana kūʻai a me nā waiwai'ē aʻe o ka hui
- ʻO ka pūʻulu palekana a me ka helu kālā no ka makahikiʻauhau.
Ma waho aʻe o ka hoʻihoʻiʻana o kaʻike no 5471 e kaʻahahui, pono eʻikeʻia kekahi hōʻike kūikawā no kēlā me kēia US Shareholder, luna, a luna hoʻokele paha e hālāwai ana me ka helu he 50% ma luna. Hōʻike kēia pūʻulu i ka loaʻa kālā o ka mea mai ka hui haole mai nā mahele a me nā kālā'ē aʻe a me nā kālā'ē aʻe. Ua hāʻawiʻia kēia hōʻike pūʻulu, kahi i hōʻiliʻiliʻia o kahi hōʻai'ē o nā kālāʻo ka mea nāna i lawe mai ka'āina'ē, i ka mea nāna i hoʻokomo i nā kālā i kāna hoʻihoʻi kālā.
ʻO nā kālā i loaʻa e nā poʻe a me kaʻauhau ma kēlā kālā i loaʻa, he kaʻawale ia mai kaʻauhauʻauhau kālā a ka poʻe i uku.
Ponoʻoe e hoʻolako i kaʻauhauʻauhauʻike iʻikeʻia e nā hui a me nāʻauhau'ē aʻe e hoʻomākaukau i kēia palapala.
Ua Hoʻoponopono nā Aupuni'ē aʻe i nā Hui'ē?
ʻO kekahi mau'āina'ē aʻe ma waho o kaʻAmelika e hoʻonohonohoʻia ka hoʻohui'āina'ē,ʻo Russia,ʻo United Kingdom, Germany, Japan, Australia, New Zealand, Brazil, a me Sweden. Aia nā mana o kēlā me kēia'āina no ka hoʻomaopopoʻana i ke kūlana o ka CFC a no ka hoʻomaopopoʻana i nā poʻe a me ka makemake iā lākou e hōʻike a hoʻokaʻa i nāʻauhau i ka waiwai'ē.
Pehea i ka CFC Income Taxed?
ʻO ka Summary Report hōʻikeʻia i luna no nā kānaka i heluʻia ma ka Pepa 5471 i loko o ka hoʻihoʻi kālāʻauhau kālā a kēlā kanaka. ʻO ka māhele o ka hoʻihoʻi kahi i loaʻa ai kaʻike ma muli o keʻano o ka loaʻa. Eia kekahi laʻana, inā he hapahele ka uku, hiki ke loaʻa nā kālā ma ka Hōʻike B-Interest a me nā Dividends Mahele.
Pehea ke kālā e loaʻa ai ka auhau ma muli o keʻano o ka uku. E hoʻonuiʻia nā kālā mahele o ka māhele, ma muli o keʻano o ka māhele a me ka lōʻihi o ka manawa e mālamaʻia ana.
No nāʻike hou aku kahi i loaʻa ai kāu kālā CFC i kāu paneʻauhau kālā, e nānā i kēia palapala IRS me nā kuhikuhi no ka Form 5471 .
Ua paʻakikī ka kūlana o ka mana i ka mana o ka moku'āina a me kaʻike inā ponoʻoe e hōʻike i kāu kālā ma keʻano he meaʻai i ka CFC. ʻO kaʻikepili nui ma kēiaʻatikala he nānā wale nō, aʻaʻole i manaʻoʻia heʻauhauʻauhau aʻaha paha. E kūkākūkā me kāu poʻe kaulikeʻauhau inā manaʻoʻoe e pono anaʻoe e hōʻike i kāu kālā mai kāu kālā'ē aʻe a uku i kaʻauhau ma kēlā kālā.