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背景:本文介绍了当前各国税务机关和经济合作与发展组织(OECD)税收征管论坛(FTA)为落实国际税改所采取的工作举措,主要包括统一报告标准、税基侵蚀与利润转移(BEPS)第13项行动计划之国别报告、BEPS第14项行动计划之相互协商程序以及能力建设。引言随着全球化进程的加快,跨境活动日益普遍。各国税务机关需要同心合力,并肩协作,确保纳税人向正确的税收辖区缴纳金额正确的税款。
Background: This paper presents current work initiatives of tax authorities and OECD tax collection forums (FTAs) to implement international tax reforms, including uniform reporting standards, tax base erosion and profit transfer (BEPS) The country report on the 13th action plan, the mutual consultation process on BEPS action plan No. 14, and capacity-building. Introduction As globalization accelerates, cross-border activities are increasingly prevalent. Tax authorities in all countries need to work together and work side by side to ensure that taxpayers pay the correct amount of tax to the proper tax jurisdiction.