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A Legal Study On The International Taxation Of Royalty

Posted on:2018-12-22Degree:MasterType:Thesis
Country:ChinaCandidate:Z H ZhaiFull Text:PDF
GTID:2346330515464697Subject:Law
Abstract/Summary:PDF Full Text Request
Since the 21 st century,the prosperity of information technology allows the intangible asset transactions to flourish.The intangible assets is more and more important with its increasing participation in the daily economic activities as one of the basic factors of production,it has been a new engine of economic growth.And the royalty going with the intangible asset transactions attracts more and more attention by the governments and multinational companies from different countries,the international taxation of royalty has been an issue which all the governments cannot afford to ignore.Because the royalty is different from traditional taxable income,it has uniqueness in identified rules,tax jurisdiction and transfer pricing,makes a lot of new taxable problems,which brought some difficulties to taxation management of royalty.At present,the law on tax administration and collection in our country is relatively backward,the law relating to royalty lacks detail.There are some legal flaw and contradictions in the rules,which makes troubles to the taxable royalty management of our country.In order to understand and use royalty better,to combine the law of royalty with our country's social practice and economic development more closely.It's necessary to issue and gradually improve laws related to the intangible assets transaction which include royalty.At the same time,in order to achieve the fairness and reasonability as much as possible,to maintain the interests of the state and the residents of our country as much as possible without harming to other cuontry's interest,a lot of knowledgeable people studied the domestic and international taxation system related to the royalty in deep,and put forward some reasonable opinions and views.Standing on the shoulders of the researchers before,the author of this article also put forward some personal views in the study of royalty.The author study on the taxation system related to the royalty mainly from three aspects include the recognition rules,tax jurisdiction and transfer pricing.The author used the method of meaning,comparative and case study analysis to give suggestions on legal construction related to the royalty in China: to persevere in the side of developing countries in the legislation,to lay down the legal system of revenue that matches our country situation,to enhance international cooperation.The legislation principle should stick to the existing principle of the income legal identification,detaill identification rules of royalty,and make the rules related to royalty have flexibility,conciseness,definition,unity and maneuverability.Specific suggestions are accelerating the revision of Enterprise Income Tax Law,strengthening the international tax cooperation and information exchanging,involvementing in the development of international tax rules actively and so on.
Keywords/Search Tags:Royalty, International Taxation, The OECD Model Tax Convention, The UN Model Tax Convention
PDF Full Text Request
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