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Legal Research On BEPS Convention And Anti-tax Avoidance Law Of Cross-border E-commerce

Posted on:2021-01-03Degree:MasterType:Thesis
Country:ChinaCandidate:Y H ChenFull Text:PDF
GTID:2506306245477814Subject:International Commercial Law and Dispute Resolution
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Since the scientific and technological revolution,the development of the world economy has increasingly relied on the convenience of the Internet.Now it has entered the era of the digital economy,and its cross-border e-commerce has maintained a vigorous development trend.Because of its intangible characteristics and differences from traditional trade methods,it has brought great challenges to the international tax system established since the Industrial Revolution,and it has made countries unable to rely on their tax work.In 2017,China formally signed the“Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting”(BEPS)issued by the Organization for Economic Cooperation and Development(OECD),which entered into force in July 2018,including the unreasonable international tax avoidance of cross-border e-commerce.It is a top priority of international tax law.In order to ensure the taxation of various countries and promote the healthy development of global trade,countries must adjust their lagging unilateral tax policies and strengthen international tax cooperation.In the process,China has also issued a number of legal documents for cross-border e-commerce tax avoidance.In the process,developed countries have introduced digital taxes,China has launched an "Internet + tax" plan,applying advanced technologies and achievements of the digital economy to taxation,and is committed to expanding the application of information technology and promoting "Belt and Road" countries and global tax cooperation.Cross-border e-commerce is the most important product of the digital economy.Its unreasonable tax avoidance measures have not only led to a large number of fiscal losses in various countries,but also distorted the level playing field in the trading market.Therefore,under the guidance of the BEPS Convention,China is gradually establishing an anti-tax avoidance mechanism for cross-border e-commerce.The study of anti-tax avoidance in cross-border e-commerce is of great theoretical and practical significance for countries around the world,especially for China with relatively developed e-commerce.This article is mainly divided into four parts.The first part mainly introduces the incentives and common ways of international tax avoidance in cross-border e-commerce,introduces the background of the signing of the BEPS Convention,and analyzes and interprets the relevant international anti-tax avoidance provisions in the BEPS Convention.The second part summarizes developed countries The relevant legislation on cross-border e-commerce anti-tax avoidance and the progress of the implementation of the BEPS Convention are sorted out in terms of legislation content and law enforcement procedures.The third part focuses on the development of China 's anti-tax avoidance legal work and introduces China 's The position of the BEPS Convention,and focuses on analyzing the legal mechanism of cross-border e-commerce anti-avoidance established by China for the localization of the BEPS Convention.Finally,in light of China's national conditions and based on the international treaties to which it has acceded,it will draw lessons from developed countries 'anti-avoidance of cross-border e-commerce Legislative experience,from the legal provisions and policy measures,put forward specific suggestions to improve China's cross-border e-commerce anti-tax avoidance mechanism.
Keywords/Search Tags:cross-border e-commerce, international anti-tax avoidance, digital economy, BEPS Convention
PDF Full Text Request
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