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通过对海外投资构架的设计降低整体税务成本,是国际化公司税务考量的重要内容,也是税务机关关注的重点。本文旨在介绍企业海外税务构架设计的基本原理,并简要分析企业和税务机关面临的挑战和应对。
Reducing the overall tax cost through the design of the overseas investment structure is an important part of tax considerations for internationalized companies and also the focus of tax authorities. The purpose of this paper is to introduce the basic principles of corporate overseas tax structure design and to briefly analyze the challenges and countermeasures enterprises and tax authorities face.