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本文重点关注“走出去”民营企业红筹上市、通过避税地搭建离岸架构从而实施避税的行为,对红筹架构下的境外控股公司实际管理机构所在地认定标准进行了研究,为确保居民企业税收管辖权的有效落实作了有益的探索。
This article focuses on the “going out ” red chip listed private enterprises, tax structures to build offshore structures to implement tax avoidance behavior, the red-chip structure of offshore holding companies in the actual management agencies identified the criteria for the study to ensure that residents The effective implementation of corporate tax jurisdiction made a useful exploration.