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由于多种税收管辖权并存而产生的冲突如国际重复征税、国际避税给跨国公司带来了巨大的影响,国家的财政收入也难免其害。目前国际上采取了一些措施来消除国际重复征税和国际逃、避税,在一定程度上起到了缓解作用,但并未从根本上消灭国际重复征税和国际逃、避税。本文试通过分析国际重复征税和国际逃、避税产生的原因及目前采取的措施的效果,提出在全球范围内实行单一来源地税收管辖权以从根本上解决多种税收管辖权并存的冲突。
Due to the conflicts arising from the coexistence of a variety of tax jurisdictions such as the international double taxation, the international tax avoidance has had a huge impact on multinational corporations and the financial revenue of the country will inevitably be harmed. At present, some measures have been taken internationally to eliminate double taxation and international escape and avoidance, which to some extent has played a relieving role. However, it has not fundamentally eliminated the international double taxation and international escaping and tax avoidance. This paper attempts to analyze the international double taxation and international escape, the reasons for the tax avoidance and the effect of the measures taken so far, and proposes to implement a single source of tax jurisdiction around the world so as to fundamentally solve the coexistence of a variety of tax jurisdictions.