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随着“一带一路”战略的实施,中资企业“走出去”的步伐明显加快,质量和效益也显著提高。然而在海外投资经营过程中,挑战和风险却从未减少,其中税务风险是最主要风险之一。在世界各国税务监管趋严趋紧、采取各种反避税措施的大背景下,海外税务纠纷更呈不断上升之势,其解决难度也越来越高,处理和解决的方法呈现出复杂化、专业化的特点。本文分析海外税务纠纷发生原因和处理难点,并就案件处理方法进行详细分析。
With the implementation of the “Belt and Road” strategy, the pace of Chinese-funded enterprises “going global” has obviously accelerated, and the quality and efficiency have also risen significantly. However, in the course of overseas investment and management, the challenges and risks have never diminished. Among them, the tax risk is one of the most important risks. Under the tightening of tax supervision in various countries in the world and adopting various anti-avoidance measures, overseas tax disputes have been on the rise. The resolution of disputes is also getting higher and higher, and the methods of handling and resolving problems are complicated. Specialized features. This article analyzes the causes of overseas tax disputes and handling difficulties, and analyzes the case handling methods in detail.