International Law Regulation Of Internationaltax Avoidance In The Digital Economy

With the development of digital economy,a large number of digital multinational enterprises with digital products and services as the main production content have emerged in the world.These multinational enterprises have become an important economic carrier of world trade.On the one hand,the development of multinational enterprises promotes the prosperity and development of the world economy,on the other hand,it makes the contradiction of international tax jurisdiction increasingly acute.In order to reduce costs and maximize global benefits,multinational companies always use various means to avoid international taxes and reduce corporate tax burden.The international tax avoidance of multinational enterprises not only seriously erodes the tax base of all countries in the world,resulting in the loss of tax revenue,but also damages the tax collection and management rights of all countries,increasing the difficulty of tax collection and management of all countries.In order to maintain the national tax sovereignty and tax benefits,coordinate the tax distribution relationship between countries around the world,study the international tax avoidance behavior of multinational companies,and formulate anti international tax avoidance strategies,has become an important problem that countries around the world strive to solve.In this context,governments and relevant international organizations are actively developing corresponding anti tax avoidance measures.With the rapid development of China's digital economy,facing the international tax avoidance behavior of multinational enterprises,how to deal with it and whether the anti tax avoidance policies of other countries are suitable for China's national conditions are all worthy of study.This paper first introduces Apple's global tax avoidance framework,through Apple's case to illustrate how multinational enterprises conduct international tax avoidance under the digital economy.After in-depth research and analysis,it is found that Apple uses a combination of a variety of tax avoidance tools for international tax avoidance,including cost sharing agreements,intangible assets transfer,tax differences between countries and patent use rights.Secondly,it sorts out the international tax avoidance methods of multinational enterprises,and explains how to use each method through cases.At the same time,it introduces the impact of international tax avoidance on international tax collection and management,and reminds us that international tax avoidance is a problem we must strive to solve.Thirdly,it summarizes the strategies of OECD and some countries to deal with international tax avoidance.It can be seen that some opinions put forward by OECD have been responded by many countries and implemented in tax collection and management,but some solutions have not been unanimously recognized due to the conflict of tax interests of various countries.Some countries have formulated a series of anti avoidance measures based on their own tax interests,some of which have already been implemented,but some of them have not been implemented due to the opposition of other countries,such as the collection of digital tax.Finally,by summing up the practice of anti avoidance in other countries and combining with the current situation of anti avoidance in China,this paper summarizes the existing problems in anti international tax avoidance in China,and puts forward relevant suggestions.This paper argues that we should deal with the following aspects: first,we should improve the legislative level of anti international tax avoidance,improve the legal system of anti tax avoidance,especially in combination with the development of digital economy,and provide some specific operating rules.Second,it is to introduce significant economic presence rules into domestic laws,which are highly recognized in OECD solutions,and have been implemented in other developing countries.Third,we should improve the professional quality of tax collection and management personnel,strengthen international cooperation,and do a good job in anti tax avoidance from domestic and international aspects.