Research On The Legal Regulation Of Treaty Abuse Under The Influence Of BEPS

One purpose for the tax treaty was to avoid double taxation,to reduce tax barriers of cross-border services,transactions and investments.In 2013,the OECD formulated a specific action plan called Base Erosion and Profit Shifting Project(BEPS),which was published in the world.It aims to reduce the loss of all kinds of behavior of international tax avoidance and to maintain the international tax order.In Action the OECD made several recommendations on how to prevent the granting of treaty benefits in inappropriate circumstance,and the international community gradually paid more attention to this issue.Based on the above international tax situation,it is necessary for China to actively respond to the BEPS to regulate the treaty abuse.Based on this reason,this paper discusses the legal regulation of the treaty abuse.The first part mainly expounds the concept of treaty abuse and the way of treaty abuse,as well as the main measures to regulate treaty abuse in the international community.The second part mainly introduces the changes and new achievements of the international community on the regulation of tax abuse,namely the main contents of Action 6 of BEPS and the relevant contents in Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS(MLI)which implements the action plan.The third part focuses on the current situation of China's regulation on the treaty abuse,and analyzes the current situation to find out the existing problems.The fourth part,based on the introduction of the basic concepts and new achievements of the anti-abuse tax agreement and the problems of the existing legislation in China,puts forward some Suggestions to solve the problem of treaty abuse.