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Research On The Legal Regulation Of Tax Avoidance In Mixed Mismatch Arrangement

Posted on:2022-03-15Degree:MasterType:Thesis
Country:ChinaCandidate:Y W ZhengFull Text:PDF
GTID:2506306482968429Subject:Master of law
Abstract/Summary:PDF Full Text Request
With the economic globalization and the expansion of trade between countries,multinational companies are increasingly taking advantage of the differences and loopholes in tax collection to reduce the tax burden,which infringes the national tax system and international cooperation.Therefore,the current international tax authorities need to promote domestic laws and tax treaties to the international level from the perspective of preventing international tax avoidance,and carry out international cooperation in tax implementation.The result is that OECD has put forward the BEPS action plan.BEPS is the abbreviation of base erosion and profit shifting.According to the OECD report,multinational companies are more likely to use mixed mismatch arrangements to infringe on national tax systems,and this problem is more and more serious internationally.Therefore,OECD has put forward some suggestions and measures based on the second action plan,namely mixed mismatch arrangement,hoping to eliminate the consequences of mixed mismatch arrangement.Frequent international tax evasion also promotes the cooperation in tax administration of various countries.Based on the cooperation of tax administration departments of various countries in the world and the action plan of BEPS,the revision of domestic laws and tax treaties of various countries may lead to the road of international tax standardization of all countries in the world.This paper is divided into five parts.The first part introduces the concept and classification of mixed mismatches,which aims to explain the behavioral characteristics and representative ways of mixed mismatches.The second part introduces the current situation of tax avoidance regulations in foreign countries,including Japan in Asia,France and Britain in the west,and some strategies adopted by international organizations such as the European Union.The third part focuses on the analysis of some existing problems in the legal regulation of tax avoidance of mixed mismatch arrangement: First,the provision of "fair and just treatment" in the tax provisions is not clear;Second,the domestic of applicable law denies the international tax behavior;Third,there are too many objects to apply to the system.The fourth part puts forward some constructive suggestions on tax avoidance: preventing tax abuse and the content of denial and reconstruction,the system of disclosure obligation and so on.With the increasing frequency of China's foreign trade,there are still some differences between China and developed countries in terms of cross-border transaction system and tax governance measures,which makes possibly for China to be a party in dealing with cross-border trade activities or transaction arrangements with mixed mismatches.Therefore,in order to insist on introducing and going out,under the background of realizing the strategy of opening to the outside world,it is necessary to strengthen the legal regulation of tax avoidance of transnational corporations,so as to ensure the safety of national tax base and the healthy development of trade.To comply with the development trend of the times,we should actively respond to the action plan to deal with the mixed mismatch arrangement,improve the domestic tax legal system,make up for the existing legal loopholes,protect the benefits of our country,and make contributions to the fight against international tax avoidance.
Keywords/Search Tags:International Tax Avoidance, Mix Mismatch, Cross Border Trade, Tax System
PDF Full Text Request
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