BEPS行动计划4、第二阶段成果2:利息扣除和其他金融支付

发布时间：2018-01-18 04:09

本文关键词：BEPS行动计划4、第二阶段成果2:利息扣除和其他金融支付　出处：《国际税收》2015年10期 　论文类型：期刊论文

【摘要】：正一、背景在国际税收筹划中,第三方及关联方利息支付是最简易的利润转移手段之一。货币的流动性和可替代性使得调整受控企业的债资比例变得相对容易。各国国内法通常对债务支出和权益支出采取不同的征税方式。利息支出通常作为费用可在计算支付方应纳税所得额时进行税前扣除,反之,股息(或其他权益性回报)支出则一般不允许在税前被扣除。同时,跨国集团还能通过各种税收筹划手段降低或消除利息收取方在其
[Abstract]:First, the background is in the international tax planning. Interest payments by third parties and related parties are one of the simplest means of transferring profits. Liquidity and substitutability of money make it relatively easy to adjust the ratio of debt to capital of controlled enterprises. Interest expenses are usually charged as expenses that can be deducted before tax when calculating the taxable income of the payer. On the other hand, dividends (or other returns on equity) are generally not allowed to be deducted before tax. At the same time, multinational groups can also reduce or eliminate interest payers by various means of tax planning
【作者单位】：国家税务总局国际税务司反避税二处;
【分类号】：F811.4
【正文快照】： 和价值创造地相一致”的目标,本项行动计划重点关一、背景注通过第三方、关联方及集团内债务产生的过度的利在国际税收筹划中,第三方及关联方利息支付是息扣除或为享受免税或递延纳税待遇的所得提供资金最简易的利润转移手段之一。货币的流动性和可替代的问题。报告建议应对以

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