| 税收竞争和税收套利对国际税收制度的挑战 |
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| 引用本文： | 王遥. 税收竞争和税收套利对国际税收制度的挑战[J]. 涉外税务, 2010, 0(6) |
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| 作者姓名： | 王遥 |
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| 作者单位： | 中央财经大学; |
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| 摘 要： | 当前被动投资的税收竞争、主动投资的税收竞争和税收套利等问题阻碍了单一税收原则和受惠原则的实践运用。本文介绍了税收竞争和税收套利对国际税收制度的挑战,并以OECD成员国的应对为例,阐述了OECD成员国不断与时俱进修订税收法规的历程,试图引起人们关注国际税收制度的完善。
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| 关 键 词： | 税收竞争 税收套利 国际税收制度 |
Challenges Posed by Tax Competition and Tax Arbitrage to International Tax Regime |
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| Yao Wang. Challenges Posed by Tax Competition and Tax Arbitrage to International Tax Regime[J]. International Taxation In China, 2010, 0(6) |
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| Authors: | Yao Wang |
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| Abstract: | Currently, the application of single tax principle and benefit principle has been hindered by issues of tax competition for both passive and active investment and tax arbitrage. This paper introduces challenges posed by tax competition and tax arbitrage to international tax regime, and taking the response of OECD member countries as an example, expounds on the process that the OECD amends tax laws and regulations keeping pace with the times in order to attract attentions to the improvement of international ... |
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| Keywords: | Tax competition Tax arbitrage International tax system |
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