The Study On The Legal Regulation Of Tax Base Erosion And Profit Shifting In Multinational Enterprises

With the advancement of economic globalization,the advent of the digital economy era,especially the vigorous development of intangible assets,more and more multinational enterprises use the differences of tax policy and tax system in different countries and regions,the loopholes in international tax treaty,combined with the use of e-commeree,online payment and other new Business model,through the tax base erosion and profit transfer(referred to as BEPS),deliberately to make tax and economic substance and value creation does not match,As far as possible to avoid global tax obligations,and seriously erodes the relevant national tax base.This act seriously threatens the sovereignty,interests and fairness of taxation in various countries,and has created great challenges to existing international anti-avoidance measures and national anti-avoidance rules.This phenomenon has aroused strong suspicion from the intermational community,countries have to improve the domestic anti-avoidance rules,modifying the international tax treaty,strengthen international anti-avoidance cooperation measures and other major ways to deal with.G2O has commissioned the OECD to began BEPS action plan since 2012,triggering a new round of international tax reform.Tax is an important part of global governance,fair and stable international tax order is related to the strong development of the global economy.Therefore,it is of theoretical and practical significance to study the legal regulation of transnational enterprises' BEPS.How to develop and perfect the legal measures to deal with the BEPS of multinational enterprises is more popular in the international society.By using the literature research method,the case analysis method,the comparative analysis method,the article first analyzes the basic outline of the BEPS of multinational enterprises,and points out that it includes the traditional tax avoidance methods such as tangible asset transfer pricing,tax haven and capital weakening,and also covers the modem tax avoidance methods such as the permanent organization and the mixed mismatch arrangement.Secondly,on the basis of studying the main contents of BEPS legal regulation of multinational enterprises,analyzing the applicable dilemma of corresponding legal regulation,and emphasizing that under the effect of the "Internet+" of the digital economy,the multinational enterprises adopt the radical or malicious tax planning to implement the BPES behavior,Resulting in the application of controlled foreign company rules,the principle of independent trading and other regulatory measures applicable dilemma.Thirdly,through the analysis of the response measures of OECD and developed countries such as Britain and the United States,putting forward some measures to improve the legal regulation of BEPS in multinational enterprises.Finally,according to the actual situation of China's face of significant increase in BEPS risk,Pointing out the shortcomings of the existing domestic legal regulation.It is pointed out that China should make full use of the intermational advanced experience,and further improve the domestic anti-avoidance rules and strengthen international anti-tax avoidance cooperation in order to better deal with the BEPS problem and the new round of tax reform.