BEPS项目各项建议和CRS在印度的执行情况
发布时间：2018-12-14 14:00
【摘要】：正一、引言BEPS项目肇始于2013年2月。当时,OECD公布了第一份报告。该报告所确认存在的若干问题,印度长期以来一直将其作为工作的重点。在上述报告中,OECD承认:"……来自于各国经验并据以分享国际税收管辖权的国际通行原则,以及得到各国认可的标准,依然扎根于以经济跨境综合度较低为特征的经济环境,而不是今天的全球化纳税人的环境。当今这一环境的特征反映在知识产权作为价值推手(value-driver),其重要性与日俱增,还反映在信息和通讯技术永不停息的发展。"(1)
[Abstract]:First, the introduction of the BEPS project began in February 2013. At the time, OECD released its first report. The report identifies a number of problems that India has long focused on. In the above-mentioned report, OECD acknowledged: ". The prevailing international principles based on national experiences and the sharing of international tax jurisdiction, as well as nationally accepted standards, remain rooted in an economic environment characterized by a low degree of economic cross-border integration, Not today's global taxpayer environment. The characteristics of today's environment are reflected in the growing importance of intellectual property as a value-driver, as well as in the unceasing development of information and communication technologies. "(1)
【作者单位】： 江苏省苏州工业园区国家税务局;
【分类号】：F811.4
本文编号：2378727
[Abstract]:First, the introduction of the BEPS project began in February 2013. At the time, OECD released its first report. The report identifies a number of problems that India has long focused on. In the above-mentioned report, OECD acknowledged: ". The prevailing international principles based on national experiences and the sharing of international tax jurisdiction, as well as nationally accepted standards, remain rooted in an economic environment characterized by a low degree of economic cross-border integration, Not today's global taxpayer environment. The characteristics of today's environment are reflected in the growing importance of intellectual property as a value-driver, as well as in the unceasing development of information and communication technologies. "(1)
【作者单位】： 江苏省苏州工业园区国家税务局;
【分类号】：F811.4
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