苹果“天价”税单背后的欧盟国家援助制度评析

发布时间：2018-05-22 11:01

  本文选题：欧盟 + 国家援助　； 参考：《国际税收》2017年04期

【摘要】：自2013年6月起,欧盟一直在紧锣密鼓地调查转让定价税收裁定是否符合欧盟国家援助法的问题。2016年8月,欧盟宣布苹果公司位于爱尔兰的两家子公司所获得的税收裁定构成非法国家援助,判决爱尔兰从苹果补缴大约130亿欧元的税款和利息。本文试图对苹果"天价"税单背后的欧盟国家援助制度进行介绍,并简要分析其对我国的税收影响和我国应采取的立场与对策。
[Abstract]:Since June 2013, the European Union has been intensively investigating whether the transfer pricing tax ruling is consistent with EU state aid law. The European Union ruled that the tax revenues received by two of Apple's Irish subsidiaries constituted illegal state aid and ordered Ireland to pay about 13 billion euros in taxes and interest from Apple. This paper attempts to introduce the EU state aid system behind Apple's "sky-high" tax bill, and briefly analyzes its tax impact on China and the position and countermeasures that our country should take.
【作者单位】： 国家税务总局国际税务司;广东省地方税务局科研所;
【分类号】：F406.7;F416.63;F811.4
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本文编号：1921791