落实BEPS行动计划和CRS及其对国内法修订的影响——南非国际税收改革现状

发布时间：2018-03-15 08:58

本文选题：BEPS　切入点：CRS　出处：《国际税收》2017年08期 　论文类型：期刊论文

【摘要】：正一、引言本文介绍南非国内税法落实税基侵蚀和利润转移(BEPS)行动计划和共同报告标准(CRS)的情况(及其对国内法的影响)。(1)尽管BEPS行动计划是在2013年委托给经合组织(OECD)的,但是CRS却是起源于2010年美国海外账户税收遵从法案(FATCA)及其随后在全球的发展。就南非而言,2012年开始出现明显的影响,该年度南非第一个税收信息交换协议开始生效。同年,南非税收管理法案2011年28号开始生效,该法案不仅把征税法案行政规定合并为一个单一法案,而且增加了许多专门针对跨境征管事项的规定(例如信息交换)。南非是G20成员并具有OECD观察员身份。G20和OECD
[Abstract]:First, the introduction describes the implementation of the Action Plan on tax Base erosion and profit transfer in South Africa's domestic tax Code and the Common reporting Standard (CRS) (and its impact on domestic law), although the BEPS Action Plan was entrusted to the OECD in 2013, But the CRS originated in 2010, the United States overseas account tax Compliance Act (FATCA) and its subsequent global development. In the case of South Africa, the effect began to appear in 2012, when South Africa's first tax information exchange agreement came into effect in the same year. The South African tax Administration Act, which came into effect on 2011, not only consolidates the administrative provisions of the tax Act into a single Act, A number of provisions have also been added specifically for cross-border collection matters (e.g., information exchange. South Africa is a member of the G20 and has observer status for the OECD. G20 and OECD
【作者单位】：南非开普敦大学;荷兰国际财税文献局;
【分类号】：F811.4

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