论文部分内容阅读
欧盟一向致力于消除跨国公司运营的税收障碍,推进区域内税收协调。欧洲委员会2011年针对原来欧盟各成员国所得税制度的缺陷,提出了统一合并公司税基(CCCTB),对跨国公司在欧盟成员国内的所得按照统一的合并税基征税。本文对CCCTB的产生背景、改革进程、运作原理、改革的意义以及面临的挑战等问题进行了分析。CCCTB不仅是欧盟公司所得税协调中的重要一步,也是国际税收中运用全球公式分摊法的重要一步,在国际税法中意义重大。
The EU has always been committed to eliminating the tax barriers for the operation of multinational corporations and promoting tax coordination within the region. In 2011, the European Commission proposed the Consolidated Corporation Tax Base (CCCTB) to address the deficiencies of the original income tax system of the member states of the European Union and taxed the income of the multinational corporations in the EU member states according to a unified consolidated tax base. This article analyzes the background of CCCTB, the process of reform, the operating principle, the significance of reform and the challenges it faces. CCCTB is not only an important step in the coordination of income tax of EU companies, but also an important step in the application of the global formula apportionment method in international tax revenue. It is of great significance in international tax law.