【摘要】：正一、引言BEPS項(xiàng)目肇始于2013年2月。當(dāng)時,OECD公布了第一份報(bào)告。該報(bào)告所確認(rèn)存在的若干問題,印度長期以來一直將其作為工作的重點(diǎn)。在上述報(bào)告中,OECD承認(rèn):"……來自于各國經(jīng)驗(yàn)并據(jù)以分享國際稅收管轄權(quán)的國際通行原則,以及得到各國認(rèn)可的標(biāo)準(zhǔn),依然扎根于以經(jīng)濟(jì)跨境綜合度較低為特征的經(jīng)濟(jì)環(huán)境,而不是今天的全球化納稅人的環(huán)境。當(dāng)今這一環(huán)境的特征反映在知識產(chǎn)權(quán)作為價值推手(value-driver),其重要性與日俱增,還反映在信息和通訊技術(shù)永不停息的發(fā)展。"(1)
[Abstract]:First, the introduction of the BEPS project began in February 2013. At the time, OECD released its first report. The report identifies a number of problems that India has long focused on. In the above-mentioned report, OECD acknowledged: ". The prevailing international principles based on national experiences and the sharing of international tax jurisdiction, as well as nationally accepted standards, remain rooted in an economic environment characterized by a low degree of economic cross-border integration, Not today's global taxpayer environment. The characteristics of today's environment are reflected in the growing importance of intellectual property as a value-driver, as well as in the unceasing development of information and communication technologies. "(1)
【作者單位】： 江蘇省蘇州工業(yè)園區(qū)國家稅務(wù)局;
【分類號】：F811.4

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