本文選題：BEPS　切入點(diǎn)：轉(zhuǎn)讓定價(jià)　出處：《國(guó)際稅收》2017年08期 　論文類型：期刊論文

【摘要】：正一、序言盡管巴西不是OECD成員國(guó),但OECD的相關(guān)倡議和行動(dòng)依然對(duì)巴西產(chǎn)生了一定影響。近年來,遵循OECD《有害稅收競(jìng)爭(zhēng)(1998)》報(bào)告精神,巴西稅法對(duì)避稅港和優(yōu)惠稅制等相關(guān)規(guī)定頻繁做出調(diào)整,涉及資本弱化、轉(zhuǎn)讓定價(jià)、利息扣除等,以防范相關(guān)避稅行為或架構(gòu)。最近,巴西對(duì)受控外國(guó)企業(yè)規(guī)則進(jìn)行了調(diào)整,對(duì)避稅地和優(yōu)惠稅制進(jìn)行了區(qū)分,從而對(duì)此前允許合并扣除的情形做出了限制。稅基侵蝕與利潤(rùn)轉(zhuǎn)移(BEPS)項(xiàng)目的實(shí)施,也成為巴西推動(dòng)
[Abstract]:In the first place, although Brazil is not a member of the OECD, the relevant initiatives and actions of the OECD have had a certain impact on Brazil. In recent years, it has followed the spirit of the OECD "harmful tax Competition" report. The Brazilian tax law frequently adjusts the relevant provisions, such as tax havens and preferential tax systems, involving the weakening of capital, transfer pricing, interest deduction, and so on, in order to guard against related tax avoidance acts or structures. Recently, Brazil has made adjustments to the rules governing controlled foreign enterprises. The distinction between tax havens and preferential tax regimes has limited the circumstances in which merger deductions were previously allowed. The implementation of the tax base erosion and profit transfer BEPSprogram has also been promoted by Brazil
【作者單位】： 巴西圣保羅大學(xué)法學(xué)院;巴西稅法研究院;Lacaz
【分類號(hào)】：F811.4

【相似文獻(xiàn)】

相關(guān)期刊論文 前2條

1 廖體忠;;BEPS行動(dòng)計(jì)劃的影響及我國(guó)的應(yīng)對(duì)[J];國(guó)際稅收;2014年07期

2 寧琦;勵(lì)賀林;;蘋果公司避稅案例研究和中國(guó)應(yīng)對(duì)BEPS的緊迫性分析及策略建議[J];中國(guó)注冊(cè)會(huì)計(jì)師;2014年02期

，

本文編號(hào)：1574149