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首先探讨了资本弱化规则与欧盟协调直接税的关系,并介绍了欧盟与资本弱化税制相关的案件和欧盟指令对各国资本弱化税制的影响,最后探讨了最新的发展动向。海峡两岸的双边税收安排不仅涉及避免双重征税问题,而且还应考虑由于正当适用双边税收安排而导致的双重不征税。
First of all, it explores the relationship between the capital weakening rules and the EU direct tax harmonization. It also introduces the EU’s impact on the capital weakening tax system in various countries, including the cases related to the capital weakening tax system and the EU directives, and finally discusses the latest development trends. Bilateral tax arrangements across the Taiwan Strait not only deal with the issue of avoiding double taxation, but should also consider double non-taxation due to the proper application of bilateral tax arrangements.