国际税收
- 网络International Tax;international taxation
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OECD范本是国际税收领域影响最深远的国际税收协定范本,其税收争议解决机制更是得到世界各国的认可。
OECD model is the most influential model in the field of international taxation , States usually refer to the tax dispute resolution mechanism .
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国际税收竞争:一个具有时代特征的政策工具
International Taxation Competition : One Policy Tool Characteristic of the Time
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随着经济全球化的推进,WTO将成为调节国际税收政策的主要机构。
With the development of economic globalization , it is an unavoidable tendency for the WTO to regulate international tax competition .
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分析涉外税法与国际税收惯例、WTO的一些规则及相互冲突等问题,并对中国涉外税法及适用进行相应的一些改革,这对于达到与国际税收惯例及WTO规则的协调很有必要。
The paper analyzes these conflicts and proposes a reform on Chinese foreign tax law to coordinate a international tax convention and WTO regulations .
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论OECD反有害税收竞争&兼论我国国际税收竞争对策
Study on OECD Counteracting Harmful Tax Competition & On the Countermeasure to International Tax Competition
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国际税收竞争是伴随着跨国公司的兴起和FDI的流动产生的,是各国政府之间为了吸引FDI所采取的主动的或被动的税收优惠竞争。
Accompanied by the rise of transnational corporations and the flow of FDI , international tax competition is the tax preferences taken by governments to attract FDI .
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我国加入WTO后,国际税收竞争对我国税收主权的完整、现行税制的效用以及税款的征收提出了挑战。
Upon being accepted by WTO , the completeness of taxation sovereign 、 the utility of present taxation system and the levy of taxation in China have met with challenges from international competition .
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本文分析了国际税收竞争的正负效应,并给出了OECD关于有害税收竞争的规定。
This paper analyses the positive and negative effects of international tax competition , and provide OECD provision on the harmful international tax competition .
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本文的创新点在于:①从一个新的视角来研究税收与FDI之间的相关性,在充分考虑国际税收竞争的前提下分析税收对FDI的外生作用机制;
The innovative points lies in : ( 1 ) Study the correlation between tax and FDI from a new visual angle and analyse the external function mechanism of tax to FDI under fully consideration of international tax competition ;
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主要阐述了国际税收协定的产生过程及两个范本(OECD范本及UN范本)的产生,并重点论述了OECD范本的历史发展过程。
I have explained the process of origin of the international tax treaty and two models ( OECD model and UN model ), and have mainly described the historical evolution of OECD model especially .
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本文研究的出发点在于考察国际税收竞争对FDI流动的影响。这对于我国准确把握国际直接投资环境,制定合理的税收政策具有十分重要的现实意义。
The starting point of the paper is to study the impact of international tax competition on FDI flows , which has important practical significance for our government to judge accurately the international direct investment environment and to establish a reasonable tax policy .
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一家领先科技公司的高管表示,科技行业不太可能对抗这一举措,但他认为此举属单边行动,不会符合经合组织(OECD)仍在继续的对国际税收改革的考察。
One executive at a leading technology company said the industry was unlikely to fight the measure but described the move as unilateral action that went beyond a continuing OECD examination of international tax reform .
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此外,在如何规范税收竞争这个问题上,也存在两种不同的思路:一是规范具体的竞争行为,这类似于OECD对国际税收竞争中有害税收竞争的具体判定标准的规定;
In addition , There are still two different trains of thought on how to standardize tax competition : First , normal and concrete competition behavior itself , this is similar to OECD 's regulation of competitive methods in international tax competition ;
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使得有关国际税收的一些概念需要重新界定;
So some concepts on the international tax should be revised ;
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论经济全球化下对国际税收竞争的法律规范
On Regulating International Tax Competition In the Age of Economic Globalization
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国际税收竞争及我国税制改革研究
International Taxation Competition and Research on China 's Taxation System Reform
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论网络经济时代国际税收新理念
On the New Concept of International Taxation during the Web Economy
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分析了电子商务背景下的国际税收管辖权问题产生的经济、政治和法律方面原因;
Analyses the economic , political and legal reasons of the issue ;
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国际税收情报交换中的保密问题研究
Study on the Confidential System of the Tax Information Exchange
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论国际税收协定争议仲裁的法律特征
Discussion on the Legal Attributes of Tax Treaty Dispute Arbitration
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规范国际税收竞争的法律原则评价;
Evaluation of legal principles of regulating international tax competition ;
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国际税收竞争、效率与制度分析
International Tax Competition , Efficiency and an Analysis of Institution
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论国际税收竞争与竞争性的中国税制
On International Tax Competition and the Competitiveness of China 's Tax System
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国际税收竞争的焦点是公司所得税;
The focus of international taxation competition is the corporation income tax .
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跨境电子商务对国际税收法律制度影响研究
Study on Effects of Transactional E-Commerce on Legal Regime of International Taxation
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国际税收协调与我国的完善对策
International Tax Cooperation and Our Country of Perfect Counter plans
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国际税收协调面临重重困难。
It is difficult to make the international tax coordination .
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电子商务对国际税收规则的冲击及应对措施
The Impact of Electronic Commerce on International Taxation Rules and Countermeasures for It
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概括出电子商务背景下的国际税收管辖权现状的三个特点;
Generalizes the three points of the international tax jurisdiction of the e-commerce ;
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国际税收竞争对我国税收优惠制度选择的影响
The Influence of International Tax Competition Upon the Choice of Our Tax Preferences