Research On Mixed Mismatch Arrangement And Its Legal Regulation

Over the years,the Multi-National Corporation tax avoidance problem is faced by the countries of the world to solve problems and economic development in the global economic development trend.In order to adapt to the trend of economic globalization,multinational enterprises avoid tax avoidance phenomenon in the economic development in October 2015,China's State Administration of Taxation translated and issued the"OECD/G20 tax base erosion and profit transfer(BEPS)project in 2015 final report" Chinese version of the file,the file is mainly related to the 2013 world's group of twenty(G20)leaders summit in St.Peter's principal the organization for economic cooperation and development OECD officially launched the international tax reform project(BEPS project)the relevant contents of the project for the tax avoidance of multinational enterprises on the international tax rules were modified to tax payment behavior norms and supervision of Multinational Enterprises in the process of economic development,to avoid the erosion of the tax base.Hybrid mismatch arrangements for multinational companies' tax as one of the main ways and of enterprises all over the world to compete in the international market economy,efficiency,transparency and fairness with the negative impact of the whole,its main purpose is aided countries by multinational enterprises evade tax,help multinational enterprise to realize the double tax,the arrangement is mainly aimed at more than one or two tax jurisdiction tax treatment differences,serious erosion of the relevant state tax base.As a form of tax base erosion,hybrid mismatch arrangements(BEPS)also focus on the problem of project plan.To avoid hybrid mismatch arrangement causing losses to the economy of our country,in the elimination of mixed mismatching arrangement "report,China proposed model Tax Convention and domestic tax law amendments,and eliminates a fee deduction system,that is,when the multinational companies in a region after deducting expenses in other areas or countries regardless of income or the same cost need to repeatedly deducted mismatched results.Since the reform and opening up,the rapid economic development in our country,in the process of economic development in China and other countries in the world trade more frequently,mixed mismatching arrangement has gradually become the tax department of our country must face the problem,and the influence of the development of economic globalization,governance is a mismatch of mixed arrangement behavior of China's economic development has an important significance for the development,and from the western developed countries in the process of economic development of countries of mixed mismatching arrangement caused a series of problems were governance scheme and achieved some valuable experience.Based on the above economic development background,the mismatch of mixed arrangement of tax avoidance mechanism of to legislative proposals as the foothold,in the hope that through the overall countermeasures to of our country to govern the mismatch arrangements benefit.The main structure of this paper is as follows:The introduction of this article,mainly from the recently all the major developed and developing countries to the international tax avoidance views and agreed to of international tax avoidance of attitude regulation of the origin of "Research on hybrid mismatch arrangement and its legal regulation" the topic of the background and theme,and summarized in detail a review of the governance issues of hybrid mismatch arrangement international tax avoidance in domestic and foreign scholars.The first chapter describes the concepts and theories,defining a mixing mismatched hybrid mismatch arrangements connotation and classification,and through case presentations,etc.,in-depth analysis of the reasons resulting hybrid mismatch arrangements and tax impact caused.The second chapter of the second term action programs the United States,the European Union and BEPS2015 final report describes the developed Western countries governance programs and hybrid mismatch arrangements behavior recommendations made,based on this analysis and extraction on the hybrid mismatch arrangements abroad made management experience,combined with foreign hybrid mismatch arrangements governance revelation given to our country.In the third chapter,based on the actual situation of our country,combined with the final report of BEPS2015,this paper expounds the objectives,legal principles and Countermeasures of the management of the mixed.This paper analyzes the macro and micro goals of the mixed arrangement of governance in China,determines the legal principles,and puts forward the macro and micro countermeasures for the management of the mix and match arrangement.