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随着经济全球化的发展,金融市场全球一体化的进程也不断加快。金融市场全球一体化既充满机会,也充满风险。国际间接投资高度的流动性对现行的国际税收体系带来了严峻的挑战,其税收问题日益受到全世界的关注。通过剖析国际间接投资对税收监控与税收待遇所带来的冲击,对各种解决方案进行了国际比较,说明了选择实施国际课税权方案的合理性与可行性。
With the development of economic globalization, the process of global integration in financial markets has also been accelerating. Global integration of financial markets is full of opportunities and risks. The high degree of liquidity of the indirect investment in the international community has posed a severe challenge to the current international taxation system. The tax issue has drawn increasing attention worldwide. By analyzing the impact of international indirect investment on tax control and tax treatment, an international comparison of various solutions is made, which shows the rationality and feasibility of selecting and implementing an international taxation right program.