论文部分内容阅读
自2013年由二十国集团(G20)委托经济合作与发展组织(OECD)牵头的税基侵蚀和利润转移(BEPS)项目启动以来,国际税收领域的发展和变化可谓日新月异。历时两年,BEPS项目于2015年10月发布了15项行动计划的大部分最终成果报告。在之后的短短半年多时间,已相继有数十个国家发表声明,回应BEPS项目的号召,将最终成果中的建议转化为国内税收立法。这是一次史无前例的国际税收合作,不同国家和地区共同协作打击跨国企业的国际避税行为,提升跨境税收规则的一致性,强化实质性要求,确保税收透明度和确定性
The development and changes in the international tax field have evolved rapidly since the project on taxation erosion and profit shifting (BEPS) led by the Group of Twenty (G20) commissioned by the Organization for Economic Co-operation and Development (OECD) in 2013. For two years, the BEPS project released most of the final results of the 15 action plans in October 2015. In just a little more than half a year, dozens of countries have issued statements in response to the call of the BEPS project to translate the recommendations in the final product into domestic tax legislation. This is an unprecedented international tax cooperation. Different countries and regions work together to crack down on international tax avoidance activities of multinational corporations, enhance the consistency of cross-border tax rules, strengthen substantive requirements and ensure tax transparency and certainty