规制跨国避税的竞争法困局及其解决路径——欧盟反避税行动的启示

发布时间：2018-02-03 16:14

本文关键词： 跨国避税欧盟竞争法预约定价协议转让定价 BEPS　出处：《江西社会科学》2017年11期 　论文类型：期刊论文

【摘要】：跨国公司利用关联企业间受控交易的转让定价进行跨国避税的行为严重损害了国际税收的公平性。跨国公司与政府税务机关之间签订的预约定价协议可能将这种行为合法化。欧盟委员会援引欧盟竞争法裁定:苹果、星巴克以及菲亚特等跨国公司与成员国税务机关之间签订的预约定价协议属非法国家补助,但竞争法路径的局限使其成为一种"治标不治本"的次优法律路径。遏制跨国避税的根本之道在于各国政府在国际层面统一反避税行动,以应对税基侵蚀和利润转移问题。
[Abstract]:Transnational corporations' use of transfer pricing of controlled transactions among affiliated enterprises for transnational tax avoidance seriously undermines the fairness of international taxation. An appointment pricing agreement between multinational corporations and government tax authorities may bring this. Legalization. The European Commission refers to the European Union competition law, which states that:. Apples. Appointment pricing agreements between multinationals such as Starbucks and Fiat and tax authorities in member countries are illegal state subsidies. However, the limitation of the competition law path makes it a sub-optimal legal path of "treating the symptoms and not the root causes". The fundamental way to curb transnational tax avoidance lies in the unification of anti-avoidance actions at the international level by the governments of various countries. To deal with tax base erosion and profit transfer.
【作者单位】：中国社会科学院国际法研究所;
【分类号】：D95;DD912.2
【正文快照】： 一、问题的提出欧盟委员会援引欧盟竞争法中的禁止国家补助条款,对苹果、星巴克以及菲亚特公司等大型跨国企业发起的调查及裁决,在全球政商界及法学界引起了广泛争议。2016年8月欧盟委员会裁定苹果公司与爱尔兰税务机关之间的预约定价协议(Advanced Pricing Agreement,APA)违

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