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滥用国际税收协定是通过国际间的交易来避税的一种方式,这种行为给世界经济造成的各种不良的影响,不言而喻,当然也包括美国、中国和欧洲经济。所以,随着中国、美国已经欧盟等一些的国家越来越深的认识到通过滥用国际税收协定来避税的行为对本国税基的侵害时,各个国家也开始理解了遏制国际税收协定滥用的行为变得越来越重要。本文通过介绍国际税收协定的滥用以及分心滥用税收协定的原因、方式,提出防范税收协定的滥用的意见建议。
The abuse of international tax treaties is a way to avoid taxation through international transactions. It goes without saying that the adverse effects of such actions on the world economy include, of course, the economies of the United States, China and Europe. Therefore, as China and the United States have become increasingly aware of the tax base infringement on their own tax base through the abuse of international tax treaties, some countries, such as the EU, have also begun to understand how to curb the abuse of international tax treaties. More and more important. By introducing the abuse of international tax treaties and the reasons and methods of distraction and abuse of tax treaties, this paper puts forward suggestions on preventing abuse of tax treaties.