The Issue Of Exclusion Of Tax Treaties By Anti-tax Avoidance

Under the background of globalization,transnational corporations of all countries have become the main body of the new economy,and the full use of bilateral tax treaties to prevent double taxation has evaded a large amount of tax payment that should be paid to various countries and formed a strange double tax free situation.This kind of abuse of tax agreement is becoming more and more intense,which directly leads to international organizations and governments to strengthen management of tax avoidance behavior for transnational corporations,use anti-tax avoidance purposes to explain tax provisions,expand the application of domestic tax laws,and solve the situation of abuse of tax agreements by transnational corporations,and effectively solve the abuse of agreements and prevent taxes.The loss of interests is guaranteed and the effectiveness of existing tax agreements is guaranteed.At present,in view of transnational tax avoidance,the main two ways of explaining tax avoidance in the application of anti-tax avoidance are mainly "overthrow of agreements" and "overthrow of interpretation".In this process,the international tax avoidance behavior is effectively combating.But the application of domestic tax laws to the exclusion of tax laws and the exclusion of tax agreements has created new problems,such as the extended interpretation of the "treaty must be observed",the conflict of objectives and objectives,and the conflict and stability ofinterpretation.But the author's point of view is that some of the problems do not have a substantial impact or can be solved in the form of a new tax agreement or the form of a anti-tax avoidance rule,while another part of the problem is really difficult to solve,and it is necessary for all countries to eliminate through other formulas,such as the new multilateral tax agreement.In addition to its disadvantages,in practice,different countries have adopted different ways to apply the relevant rules of anti-tax avoidance,for example,Canada takes the principle of "the post law precedence to the former law" in Canada.However,since domestic legislation for the adoption of tax agreements usually stipulates that the provisions of the agreement have priority applicability,subsequent domestic legislation must clearly indicate its transcendental intention to surpass the previous tax agreements concluded and incorporated.At the same time,Canada has developed a complete set of anti-tax avoidance rules to apply to the needs of the times.Unlike other countries,the special nature of the EU lies in the establishment of a set of European Union Law and the domestic law relations of the member countries with different traditional systems of international law and the formation of the EU Member States must be strictly in accordance with the EU law.The conflict between the domestic tax law and the tax agreement between the member states of the European Union has failed to solve the problem of non EU Member States.The different explanations made by the three cases made by the Holland court are worthy of the attention of all the countries of the world and the reference of Chinese practice.In view of the new pattern of globalization,China,as a new pilot,should speed up the establishment of China's tax system in the face of an increasingly complex international tax environment.In particular,it is necessary to establish an effective solution mechanism as soon as possible for the problem of eliminating tax agreements for anti-tax avoidance purposes.The author,combining the various cases and China's special problems and the results of the current judicial practice of anti tax avoidance in China,makes a superficial discussion on the problems and puts forward some solutions to these problems,such as the establishment of a unified tax legal system,the establishment of a model of the Chinese style tax agreement,and the activepromotion of the global anti avoidance.The unification and standardization of tax rules,the establishment of a professional judicial team and talent training mechanism,make full use of China's information advantages,promote and improve the competitiveness of China's tax revenue.