EVITANDO MONSTRUOS: ANáLISIS COMPARATIVO DE LAS NORMAS SOBRE SOCIEDADES EXTRANJERAS CONTROLADAS

the controlled foreign companies？ rules of the united states and new zealand are analysed and compared. it is proposed that, considering the complexity of the matter and several particular elements that are discussed, a cautious and realistic approach in the design of the rules is advisable. such approach is even more pertinent in the case of developing countries like chile, due to their limited enforcement resources and natural reluctance to affect international investment. three particular aspects are selected for the analysis: the controlled foreign companies？ definition, the active entity test and the related parties？ payments treatment.