WOFE，应该是：Wholly Foreign Owned Enterprise的首字母缩写，即“外商独资企业”。

比如下例中出现的：

Located in the Central Business District, Softtek China is the Leading China-based outsourcing provider to global and regional IT companies and government clients, which is privately held, operating in China as a wholly-owned foreign enterprise (WOFE).

位 于核心商业区的Softtek中国公司是那些在华以外商独资企业身份经营的全球性和区域性私营IT企业和政 府客户的首选中国外包服务供应商。

又如：This company is a wholly foreign owned enterprise incorporated in the PRC with limited liability. （该公司为中国注册成立之外商独资企业。）

再如：The Law of the PRC on Enterprise Income Tax (the “New Income Tax Law”), the principal regulations governing distribution of dividends paid by wholly foreign-owned enterprises included (the Foreign Investment Enterprises and Foreign Enterprises Income Tax Law of the PRC) (the “FIE Tax Law”), together with its implementation rules. 

于《中华人民共和国企业所得税法》（“新所得税法”）颁布之前，规管外商独资企业所付 股息分派的主要法规包括《中华人民共和 国 外商 投资企业和外国企业所得税法》（“外商投资企业所得税法”）及实施细则。