Legal Regulation On International Tax Avoidance Of Multi-National Corporation

International tax avoidance of multinational corporations,usually refers to the multinational companies in order to obtain excess profits to take profits to tax havens or by other means to circumvent the tax jurisdiction of the country to pay taxes.At present,the international tax avoidance of transnational corporations is usually divided into four types,the use of tax havens,tax avoidance,transfer pricing,the weakening of tax avoidance and abuse of tax agreement for international tax avoidance by capital.Because of the different legal systems of tax collection and management among different countries,it provides convenience for international tax avoidance behavior of multinational corporations.In recent years,other countries and international organizations have put forward the corresponding anti avoidance theory for international tax avoidance of the international problems,the OECD's theory in this area made the largest contribution.OECD proposed 7 BEPS action plan in 2013,and put forward 15 action plan in 2015.This series of action plans guiding the work of anti tax avoidance,and developed the anti tax avoidance theory.The international organizations such as the European Union,the IMF and other international organizations in this field of anti international tax avoidance have also been exploring the joint launch of a number of actions to combat international tax avoidance,and achieved significant benefits.In recent years,our country has carried on the exploration and practice in the field of international tax avoidance of multinational corporations,and promulgated the general anti avoidance measures(trial).Introduced the implementation of special tax adjustment measures(Trial),the transfer pricing and the contents of the weakening of the capital in detail.The law of the People's Republic of China on the administration of tax collection and the detailed rules for the implementation of the law of the people's Republic of China,also provides a method for the pricing of the appointment,and makes a detailed specification for the taxation of the affiliated enterprises.Although China has made a breakthrough in the field of anti tax avoidance,but after all,the theory of anti avoidance in China started late,there are still many imperfections need to be corrected and improved.Therefore,in order to refine Chinese regulations on anti international tax avoidance laws,suggested that the State Administration of taxation can be fully combined with the situation of our country and the research on the contemporary economic situation,the specific application method of adjusting transfer pricing of intangible assets shall be refined,can be combined with the specific case in detail,the principle of abstract regulation easier for the public to understand.In the tax agreement,China's current foreign model and the use of notes signed a tax agreement in general are OECD model and UN model and the UN notes or comments,suggestions for reference the specific practices in this area and combined with our existing experience,develop the foreign tax agreements text in line with China's national development strategy.And the related notes.In the special personnel training,it is proposed to establish a special talent training mechanism for the country to develop a new era of anti tax avoidance talent.In the aspect of anti international tax avoidance work mechanism,it is recommended to carry out the thematic analysis of anti tax avoidance,to take the principle of responsibility for the investigation of international tax avoidance cases,and to strengthen the management of tax avoidance cases.Finally,our country should fight against international tax avoidance more countries and international organizations to conduct extensive exchanges and cooperation,continue to study the accumulation of these countries and organizations through long-term practice and valuable mature experience,and finally establish international cooperation mechanism for anti tax avoidance.