欧盟税法的新发展:利用BEPS项目推进税收一体化

发布时间：2018-02-04 05:39

  本文关键词： 欧洲税收一体化 BEPS项目 软法 硬法 英国脱欧　出处：《欧洲研究》2017年01期 　论文类型：期刊论文

【摘要】：由于基础条约授权不同,欧盟在关税、间接税和直接税领域采取了不同的介入机制,造成了这三个领域的一体化程度不一,而且直接税领域成为一体化的瓶颈。从2013年开始,欧盟利用参与BEPS项目的契机,颁布了多项软法措施来指导成员国如何打击跨国公司的避税行为,并且在2016年6月成功通过了《反避税指令》,规定了成员国制定反避税措施时必须遵循的原则,削弱了成员国在直接税领域的税收主权,将欧洲税收一体化进程向前推动了一大步。虽然之后的英国"脱欧"公投给欧洲一体化走向蒙上了一层迷雾,但在税收领域,各成员国在增加财政收入、打击逃避税和争取国际规则制定权等问题上的共同利益并未改变,所以欧盟仍有机会继续利用BEPS项目来推进欧洲税收一体化。
[Abstract]:Due to different basic treaty mandates, the EU has adopted different intervention mechanisms in the fields of tariffs, indirect taxes and direct taxes, resulting in different degrees of integration in these three areas. Since 2013, the EU has taken advantage of the opportunity of participating in the BEPS project to issue a number of soft law measures to guide its member countries to combat the tax avoidance behavior of transnational corporations. In June 2016, the Anti-tax avoidance Directive was successfully adopted, which stipulates the principle that member countries must follow when formulating anti-tax avoidance measures, and weakens the tax sovereignty of member States in the field of direct tax. The process of European tax integration has taken a big step forward. Although the subsequent referendum on Brexit put Europe in a fog, in the area of taxation, member countries are increasing their revenues. The common interest in combating tax evasion and fighting for international rulemaking has not changed, so the EU still has a chance to continue to use the BEPS program to advance European tax integration.
【作者单位】： 华东政法大学国际法学院;
【分类号】：D95;DD912.2
【正文快照】： 欧盟要营建一个货物、人员、服务和资本都能自由流动的单一市场,就必须清除成员国间的税收壁垒,所以在过去的五十余年内,欧盟机构一直将“软法”和“硬法”措施并用,(1)在成员国间推行欧洲税收一体化。目前,欧盟关税领域和间接税领域的一体化已经基本完成,但在直接税领域,欧盟，

本文编号：1489483