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Analysis On Substance Over Form Principle Applied In Anti International Tax Avoidance Measures

Posted on:2009-02-27Degree:MasterType:Thesis
Country:ChinaCandidate:Y J HuangFull Text:PDF
GTID:2166360242987607Subject:International Law
Abstract/Summary:PDF Full Text Request
New Enterprise Income Tax Law of P.R.C and its Implementation Regulation have become effective as of Jan. 1st, 2008, which include a chapter as"Special Tax Adjustments"for the first time in the legislative history of Chinese tax laws. Such chapter mainly illustrates the tax adjustments on special tax matters of the taxpayers made by tax authorities for the purpose of implementing anti-avoidance, including the transfer of pricing, capital weakening, tax haven and other tax avoidance circumstances, and a general anti-avoidance rule which embodies the"substance over form"principle. However, because it is the first time that our country establishes special and general anti-avoidance rules with respect to harmful tax avoidance behaviors, and hasn't made specific and detailed regulations on how to apply such articles containing"substance over form"principle, I intend to give some instructions on the application of the rules of anti international tax avoidance in practice by an analysis on"substance over form"principle, which has been developed in some overseas countries.Chapter 1 is the overview of"substance over form"principle, explaining the possibility, inevitability and necessity of applying"substance over form"principle in anti international tax avoidance measures through an analysis on the definition, object in international tax avoidance, origin and the relationship with teleological interpretation.Chapter 2 is the introduction of the origin and development of"substance over form"principle. By introducing and comparing the development progress of such principle in case law countries, such as British and U.S. and in civil law countries, the universal applicability of"substance over form"principle is narrated.Chapter 3 is the pivot of this thesis, which talks about the application of"substance over form"principle in anti international tax avoidance. The analysis on the examples of special and general anti-avoidance rules of internal legislation in different countries which embody"substance over form"principle and on the specific application of this principle in judicial practice by presenting some detailed cases, will result in some proposals on how to use this principle by our country. And by bringing forward the dilemma faced by this principle and its way out, the problems our country will encounter in the future application of this principle are construed.Chapter 4 is about the detailed application and its advice of"substance over form"principle used in our country's anti international tax avoidance practice. The regulations regarding anti international tax avoidance in our current legislation, and the articles contained"substance over form"principle in the chapter"Special Tax Adjustments"of new Enterprise Income Tax Law and its Implementation Regulation are introduced and analyzed. Moreover, some pieces of pertinent advice are presented in this Chapter.
Keywords/Search Tags:International Tax Avoidance, Anti-avoidance Rules, Substance Over Form
PDF Full Text Request
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