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特区企业集团作为跨国经营者多方位地拓展国际项目,必然随着其国际化经营收入的出现和增长而成为跨国纳税人。为此,当特区企业集团涉足跨国经营领域的同时,就必须同步考虑其涉及的国际税收问题。所以,同步甚或超前探讨有关国际税收的问题,熟悉国际税收协议协定及国际税法的内容,把握国际税收的方式方法,借鉴发达国家跨国公司的操作技巧,就显得十分迫切和重要,本文就此作若干探讨和思考。一、跨国纳税的宏观考察与优劣比较特区企业集团一进入国际市场从事跨国经营,即面对形形
As multinational operators expand their international projects in diversified forms, multinational corporations in the SEZs inevitably become multinational taxpayers with the emergence and growth of their internationalized operating income. To this end, when the SAR conglomerates are involved in the field of multinational operations, they must simultaneously consider the international tax issues they involve. Therefore, it is very urgent and important to study the issue of international taxation synchronously or even ahead of time, get acquainted with the contents of the international taxation agreement and international tax laws, grasp the ways and means of international taxation, and learn from the operating skills of multinational corporations in developed countries. Discuss and think. First, cross-border tax macro-inspection and comparison of merits and demerits As soon as the SAR business groups to enter the international market in multinational operations, that is, the face of the shape