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Home > Wen Yuan (High School Edition) > 2019 No.01 > 税基侵蚀和利润转移的原因分析——基于发达国家与发展中国家税基分享公平的角度

  • 税基侵蚀和利润转移的原因分析——基于发达国家与发展中国家税基分享公平的角度

    Author(s)：

    施丽娇

    Publication Title：

    Wen Yuan (High School Edition) 2019 No.01

    Affiliations：

    浙江财经大学财政税务学院 浙江 杭州 310018

    Abstract：

    本文通过国际避税地、价值创造理论和转让定价方法、反避税规则体系三个方面的阐述,试图从发达国家与发展中国家税基分享公平的角度分析BEPS问题产生的原因,为解决发达国家和发展中国家在该问题上的不对等关系,推动国际税收管理的公平稳定发展和我国制定相关反避税规则提供一定的借鉴思路.

    Keywords：

    税基侵蚀;利润转移;公平交易原则;避税与反避税

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    [1] 施丽娇.税基侵蚀和利润转移的原因分析——基于发达国家与发展中国家税基分享公平的角度[J].Wen Yuan (High School Edition),2019(01),.

文渊(高中版)
Wen Yuan (High School Edition)

Language: 中文

CN：11-9276/G

ISSN：2096-6288

Publication Frequency: 月刊

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