论文部分内容阅读
在经济全球化浪潮的推动下,跨国企业的战略布局、组织结构、业务流程、资源配置方式及税收筹划等发生了重大变化,国际公认的税收管辖权原则面临新的挑战,现有的国际税收分配关系受到较大的冲击。本文认为,我国应本着互惠互利、合作双赢的精神,通过国内法和国际税收协定适度调整税收管辖权的行使范围,进一步理顺国际税收分配关系,以维护国家税收权益,保障国家经济安全。
Under the tide of economic globalization, major changes have taken place in the strategic layout, organizational structure, business processes, resource allocation and tax planning of multinational enterprises. The internationally recognized principle of tax jurisdiction is facing new challenges. The existing international tax revenue Distribution has been a greater impact. This article argues that our country should adjust the scope of exercise of tax jurisdiction through domestic laws and international tax treaties in a spirit of mutual benefit and win-win cooperation to further rationalize the international taxation distribution so as to safeguard the taxation rights and interests of the country and safeguard the national economic security.