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本世纪70年代前后,跨国公司迅速发展,与跨国公司有关的国际避税活动也很猖獗,使有关国家的国家利益受到了威胁。英国税务当局根据新颁布的《金融法》授权,对瑞典一跨国公司在英的制药子公司经营7年的收益表调整后,追补税款18.5亿英镑,在国际经济界引起了巨大反响。1974年的特别联大上,发展中国家时跨国公司的抨击达到了高潮,要求对发达国家的跨国公司活动进行控制。
Around the 1970s, multinational corporations developed rapidly, and international tax avoidance activities involving multinational corporations were also rampant, which threatened the national interests of the countries concerned. In accordance with the newly enacted “Financial Law” authorization, the British tax authorities have recovered a tax return of 1.85 billion pounds after the seven-year income statement adjustment of a Swedish multinational company’s pharmaceutical subsidiary in the UK. This has caused great repercussions in the international business community. At the Special General Assembly in 1974, the attacks of multinational corporations in developing countries reached a climax and required the control of the activities of multinational corporations in developed countries.