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Research On The Legal Regulation Of Harmful Taxation Practices Under The Background Of BEPS

Posted on:2018-08-08Degree:MasterType:Thesis
Country:ChinaCandidate:Y L SunFull Text:PDF
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The most active economic phenomenon is Internet technology and finance,and the biggest feature of both is that unlike the traditional manufacturing industry,the need for tangible assets to produce value,which makes its capital flow more free,convenient,unregulated.At this time,if a country uses tax incentives to attract foreign investors,foreign investors will not hesitate and without the cost of capital output,and to avoid tax,investors tend to take the same price transfer transfer of capital,the intention Transfer the profits to the importing country.Of course,the capital of the exporting country(home country)naturally have a response to the policy,the home country is usually the use of such enterprises transfer pricing tax system,which scientifically and reasonably to its resident enterprises tax.In 1992,the OECD published a report on "Harmful Tax Competition-A Emerging Global Problem",which was defined as harmful tax competition.But for a variety of reasons,this report has not been truly effective implementation.I first from the world's most powerful technology industry-the United States,the richest company-Apple,the tax case to study how the parent company in other countries under the tax incentives,the transfer of patent proceeds to transfer profits,and then To achieve a huge tax avoidance,against the US tax base.And this case as a primer to determine what is harmful tax practice,"harmful" specific identification.Then,after summarizing the regulatory measures for harmful tax practices,the limitations were analyzed one by one to prepare for the following breakthroughs in the BEPS action plan.The most important thing in this paper is to study the specific provisions of the BEPS Action Plan for the practice of harmful taxation.First,it is the specific identification of the "substantive activity requirements",what is the substantive,how to use the method of association,how to improve the patent box system.Second,for the "transparency requirements" of the specific methods,how to carry out the exchange of tax information,exchange the main body,exchange of content,exchange methods.At the end of this paper,we discuss how to improve the incentive system of tax incentives and how to deal with the tax information exchange between the countries along the "one way" along the strategic direction of our country.
Keywords/Search Tags:Harmful taxes, BEPS fifth action plan, Substantive requirements, Tax information exchange
PDF Full Text Request
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