BEPS行动计划11、第二阶段成果5:税基侵蚀和利润转移的量化证据

发布时间：2018-03-10 16:12

本文选题：利润转移　切入点：BEPS　出处：《国际税收》2015年10期 　论文类型：期刊论文

【摘要】：正税基侵蚀和利润转移(BEPS)问题在全球范围内的存在,已经成为各国基本共识。随着经济全球化程度不断加深,跨国企业扮演越来越重要的角色。但一些跨国企业利用国际税收规则的漏洞,实施激进的税收筹划措施,将利润从高税率国家(地区)转移到低税率或无税国家(地区),逃避纳税义务,侵蚀了多数国家的税基,减少了税收收入,对主权国家的征税权
[Abstract]:The existence of the problem of positive tax base erosion and profit transfer around the world has become the basic consensus of all countries. With the deepening of economic globalization, Multinationals are playing an increasingly important role. But some multinationals are taking advantage of loopholes in international tax rules to implement aggressive tax planning measures. Shifting profits from high-tax countries (regions) to low-tax or non-tax countries (regions, evading tax obligations, eroding the tax base of most countries, reducing tax revenues, and taxing sovereign nations)
【作者单位】：国家税务总局收入规划核算司规划处;
【分类号】：F811.4

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