单一收入来源地管辖权制度问题探讨

国际税收问题和各个国家的税收管辖权的确立密切相关。当前国际税收管辖权原则主要有属地主义原则和属人主义原则两种，由此产生了国家税收的收入来源地管辖权、居民管辖权和公民管辖权等。多种管辖权的同时使用不符合国际税收的经济效益和公平，实行单一的收入来源地管辖权有利于国际经济交往，有利于国际经济的公平竞争，实行单一的收入来源地管辖权制度是国际经济发展的必然趋势。     

欧盟公司所得税协调进程中的重要一步:统一合并公司税基

欧盟一向致力于消除跨国公司运营的税收障碍,推进区域内税收协调。欧洲委员会2011年针对原来欧盟各成员国所得税制度的缺陷,提出了统一合并公司税基(CCCTB),对跨国公司在欧盟成员国内的所得按照统一的合并税基征税。本文对CCCTB的产生背景、改革进程、运作原理、改革的意义以及面临的挑战等问题进行了分析。CCCTB不仅是欧盟公司所得税协调中的重要一步,也是国际税收中运用全球公式分摊法的重要一步,在国际税法中意义重大。     

欧盟数字税协调及影响分析

随着数字经济的兴起,传统国际税收制度遭受严重冲击.新业态导致剩余利润集中,国家间税收利益冲突升级,以美欧对峙为代表.2018年3月21日,欧盟发布关于数字经济公平征税的一揽子计划,因未一致通过暂时搁浅.而欧盟成员国相继开征单边数字服务税加剧了国际税收规则碎片化发展态势.对此,欧盟数字税协调存在政治层面缺乏合作共识、制度层面合理性存疑、技术层面征管差异化三大困境亟待解决.欧盟数字税协调对重塑国际税收秩序具有长效影响,对征纳主体将产生不同的经济效应.     

欧盟税收政策的协调:过去、现在与未来

围绕着税收政策是否应该由各 成员国根据各自国家的具体情况独立地制定,还是应该由欧盟这个超国家机构在更广的范围内确定,这是一个涉及税收主权的问题,对此,在欧盟内部各成员国之间从未停止过争论。但是,由于统一政策的制定需要各成员国一致同意才能通过,因此,欧盟在税收政策的协调方面进展缓慢。随着2003年6月欧盟宪法草案的通过,以有效多数制取代原来的一致通过制,欧盟各项政策的协调步伐必将加快。与此同时,有关欧盟税收政策的协调的讨论又将被重新点燃。     

借鉴欧盟经验 处理好中国与东盟税收关系

本文介绍了欧盟成员国通过税收协调推进区域税收一体化的进程,在此基础上,提出推动中国与东盟各成员国间税收协调的政策建议,以营造中国—东盟自由贸易区稳步发展的税收环境。     

国际税讯

欧盟公布税收透明政策提案3月18日,欧盟公布税收透明政策提案,旨在使成员国之间的税收政策和管理工作透明化,同时规避成员国与企业之前通过暗箱操作进行的偷逃税行为和不正当竞争。根据该提案,欧盟成员国之间每三个月必须系统化交换税务信息,并分享其跨国税务管理细节。并且,新法规未设免责条款。欧盟推出该政策,原因是在此前进行的偷逃税款调查中,包括亚马逊、苹果、百事、迪斯尼、星巴克等大型跨国公司在内的众多企业均牵涉其中。     

比利时超额利润税案与欧盟国家援助制度适用分析

一、基本案情欧盟成员国经常通过出台税收优惠政策、降低税率等措施吸引外资,以达到拉动本国就业、促进本国经济发展的目的。但这些措施经常会受到欧盟委员会的审查,以确定其是否合法、是否构成非法国家援助。比利时的超额利润税豁免制度(The Excess Profit exemption scheme)就受到了欧盟委员会的审查。自2004年起,比利时开始实行超额利润税豁免制度。该制度通过税收事先裁定的方式,把跨国企业归集到比利时子公司、常设机构的部分利润视为超额利润,并对其实行豁免制度。     

跨国电子商务中的流转税问题

电子商务对传统的税收管辖权制度形成了挑战,这可以采取基于服务器或供应商的税收管辖权模式和基于消费者的税收管辖权模式来解决.对电子商务的税收征管则可采取消费者自我估价模式、非居民销售者注册模式、来源地和转让地征税模式、第三方信托模式以及“中期简化方法”等,以应对电子商务带来的挑战,实现各国税收权益.     

欧盟减赤动了谁的奶酪？

对于深受主权债务危机困扰的欧盟来说，削减赤字、巩固财政是当务之急。 实际上，为了应对发端于希腊的主权债务危机，今年以来，欧盟成员国已经掀起了一波财政紧缩浪潮，纷纷出台以减少公共开支、降低福利、提高税收为主要内容的财政紧缩计划。     

为了留住外资 英国财政大臣提议削减公司税至15%

<正>如果英国真将公司税下调至15%,那么该国将是全球税率最低的国家之一,仅高于爱尔兰(12.5%),将比欧盟更具竞争力,这或许会让德国和其他欧盟成员国恼火。据牛津企业税收研究中心数据,2015年二十国集团成员国主要经济体平均公司税率为28.7%。据彭博社报道,伴随着英国准备退出欧盟,该国财政大臣奥斯本设定了将公司税下调至15%的目标,旨在留住企业在英国的投资。     

Are Multinational Corporate Tax Rules as Important as Tax Rates?

Previous research has documented the influence of statutory tax rates on international firms' effective tax rates, or ETRs. We add to this body of research by examining common factors of the income tax base, which affects ETRs. Specifically, this study examines the determinants of effective tax rates for publicly traded companies based in European Union (EU) countries. The time period examined is after 2004, when all EU firms were required to use standardized accounting principles under International Financial Reporting Standards (IFRS). We find that, across EU countries, such factors are relatively consistent with factors found in studies of U.S. companies' effective tax rates, which include inventory, leverage, depreciation tax shield, and R&D intensity. We also find that the presence of country book-tax conformity rules increases effective rates. Importantly, our finding that such tax base (or rule) effects are at least as important as rate effects adds to the international debate about uneven tax structures around the globe.     

Decline of Controlled Foreign Company Rules and Rise of Intellectual Property Boxes: How the European Court of Justice Affects Tax Competition and Economic Distortions in Europe

The European Court of Justice (ECJ) has become an influential player in the field of direct taxation in the European Union (EU) in the past 20 years. However, it is unclear whether or not the ECJ's decisions and the corresponding reactions by the member states actually contribute to tax neutrality in economic terms and, therefore, to the achievement of the internal market. In 2006, the ECJ limited the applicability of specific tax rules in the EU that are intended to prohibit the excessive use of low‐tax countries by multinationals. Our counterfactual analysis shows that the court's restriction of so‐called controlled foreign company rules and the related second‐round reactions by some member states – i.e. the introduction of low‐tax regimes for income from acquired intellectual properties (IP boxes for acquired IP) – cast doubt on the seemingly positive effects the ECJ has on reducing tax distortions. In addition, we demonstrate that the restricted applicability of IP boxes as endorsed by the OECD and the European Commission would strengthen tax neutrality in Europe.     

Corporate income taxation in Lithuania in the context of the EU

This paper explores Lithuania's competitiveness in the area of corporate income taxation. In order to assess how much freedom of action the country has in designing its own corporate income tax policy, the process of EU tax harmonization is analyzed by evaluating justification for tax harmonization, the major developments and the main outcomes of this process. Lithuania's corporate income tax system is compared with the systems in the other EU countries. Following a macro backward-looking approach, the paper calculates the measures of effective profit tax burden. Effective tax burden measures are computed for the whole enlarged EU. Such calculations are still rare in the economic literature.     

The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK

The literature on the links between tax and financial reporting suggests that the strength of those links varies over time and from one jurisdiction to another. The links in Germany were seen to be particularly strong, and those in the UK rather weak. Previous literature was largely set in the context of unconsolidated statements but authors have suggested that their findings were relevant for consolidated reporting. This paper examines the scope for tax influence on IFRS consolidated financial reporting in the two above countries. We find that the overall position for Germany and the UK is now similar, that is, that the potential for tax influence is much weaker in Germany than recorded in previous studies. We also find that, even for unconsolidated reporting under domestic accounting rules, the extreme positions recorded for the two countries in the 1990s have been modified.     

数字经济国际税收规则变革趋势与中国应对举措

面对突如其来的新冠肺炎疫情,数字经济仍展现出强大的韧性与活力.逆势上扬的数字经济对渐进式的国际税收规则改革提出了全方位的挑战.G20、OECD致力于制定应对经济数字化税收挑战解决方案,提出了“统一方法”应对方案,而部分国家出于维护本国税收利益采取了单边行动,新一轮的国际税收改革博弈已开始.我国作为全球数字经济第二大国,在遵循税收公平和税收中性原则的基础上,需尽快改革常设机构认定等数字经济税收规则,运用数字技术提高我国数字化税收征管水平,推动数字经济征税权分配的国际合作.     

Prospects for Co-ordination of Corporate Taxation and the Taxation of Interest Income in the EU

This paper evaluates the recent proposals for a co-ordinated capital tax policy in the European Union, focusing on an EU-wide minimum withholding tax on interest income and alternative ways to increase the effective tax rate on corporate profits. The analysis draws on current theoretical and empirical research and views the recent capital tax reforms undertaken by individual member countries as rational adjustments to changing conditions in capital markets. Special emphasis is placed on the constraints for EU tax policy imposed by the possibility of shifting capital income to third countries. The paper concludes that some aggregate efficiency gains can be expected from the EU co-ordination proposals, but additional tax collections will be limited largely to the group of small savers while highly mobile large-scale investors are likely to avoid the EU tax.     

Income Shifting and International Transfer Pricing: A Three-Country Example

There is a long held belief that international transfer pricing (ITP) is used by multinational enterprises (MNEs) to minimize global tax liability. On the one hand, this is a rational economic response to market imperfections created by national governments. An alternative view decries such actions as anti-competitive and an abuse of power. This article ex-amines the potential benefit to enterprises of ITP manipulation when a real world combination of fiscal rules are simultaneously applied in practice. The countervailing impact of different national rules appears to result in ITP having a minor significance on parent after-tax income. Differential rates cause minor benefits but the absence of a form of tax, such as withholding tax, can provide substantial opportunities to maximize global after-tax income through the choice of transfer price. ITP can therefore provide benefits when national jurisdictions do not have consistent forms of taxation. In all the scenarios explored, major variations are apparent in the after-tax income of subsidiaries operating under different combinations of fiscal regimes and ITP policies. The tension between head-quarter and subsidiary management may be most pronounced when a subsidiary is located in a jurisdiction not having a complete range of tax forms.     

国际税收管辖权协调问题研究

本文介绍国际税收管辖权的三种形式以及国际上的有关处理方式,重点说明我国对此的认识和实践,提出在体现国际税收管辖权划分的政府间避免双重征税协定中,要以立足国情、维护国家权益为出发点,协调处理好缔约双方税收管辖权的关系。     

The Evolution of the Tax Structure of a Reforming Transitional Economy: Hungary 1988–98

The paper analyses the revenue-raising, distributional and incentive effects of the personal tax system in Hungary from the start of the transitional tax reforms of 1988 to 1998, and shows that the tax structure has converged to an almost linear form similar to the more heavily taxed EU countries. The 1998 pension reform has reversed a trend increase in average and marginal tax rates but marginal rates still appear too high for a country wishing to encourage growth and employment creation.