论文部分内容阅读
1998年OECD中的欧盟集团发起一场向有害税收竞争开战的全球运动,本想凭借其强势地位垄断国际反避税规则,但因其正当性和合理性受到质疑,又因美国反水而溃败。此项“战争”虽已暂时偃旗息鼓,但未宣告结束,其前景据本文预测最大可能是被美国绑入全球反恐战车。对此,我国应持的态度和应采取的措施包括:静观其变,沉着应付;进一步加强国际反避税;对国际有害税收竞争的争议主张由WTO处理;慎重处理国际税收协定的情报交换问题。
In 1998, the EU group launched by the OECD launched a global campaign to combat harmful tax competition. It wanted to monopolize the international anti-avoidance rules by virtue of its strong position. However, due to its legitimacy and rationality being questioned, it was also defeated by the U.S. counter-irrigation. Although the “war” has been temporarily suspended, it has not ended yet. Its prospects, as foreseen in this paper, are most likely to have been tied into the global war on terror by the United States. In this regard, China should hold the attitude and measures to be taken include: wait and see the changes, calmly cope with; to further strengthen the international anti-tax avoidance; controversy over the international harmful tax competition by the WTO; carefully handle the issue of international tax treaty exchange of intelligence.