论美国97减税法案在国际税收领域的简化

• 作 者: 方乐平
• 机 构: 上海财经大学
• 出 处: 涉外税务
• 发表日期: 1998年07期
• 关键词: 国际税收 外国公司 国际双重征税 最低替代税 调整税收 特许权使用费 扣除额 投资收入 抵免 外币折算

美国于1997年8月5日通过了新的1997减税法案，它是自1986年里根政府减税法案实行后十多年来影响最大．涉及内容最广泛的一次税收改革方案。它以减轻纳税人税负为目的，但在很多方面它却增加了税法的复杂性，然而在国际税收领域进行了相当大的简化。本文仅就此作一介绍并对其意?

The United States passed the new tax relief act of 1997 on August 5, 1997, which has been the most influential in more than a decade since the Reagan administration tax cuts were introduced in 1986. Involving the most extensive tax reform program. It aims to reduce the tax burden on taxpayers, but in many ways it adds to the complexity of tax law, however, and is considerably simplified in the area of ​​international tax revenue. This article is only an introduction and its meaning?