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BEPS行动计划最终成果出台后,由于各国所处的发展阶段、发展策略不同,对待BEPS项目的态度存在显著差异,这也给跨国公司带来了对于不确定性的担忧。其中,转让定价中无形资产的价值归属和自动税收情报交换的全面推广是BEPS行动计划落地中引人注目的两大亮点,本文从这两个方面入手,比较分析了不同国家所持立场背后的经济原因,并对跨国公司以及中国的应对进行了简要阐述。
After the final result of the BEPS Action Plan was introduced, there were significant differences in attitudes towards the BEPS project due to the different stages of development and development strategies of different countries, which also brought uncertainty to the multinational corporations. Among them, the transfer pricing of intangible assets attribution and the automatic promotion of tax information exchange is the promotion of BEPS action plan landing two striking highlights, this article from these two aspects, a comparative analysis of different countries stand behind the economy The reasons for this, and briefly described the responses of multinational corporations and China.