本文選題：利潤轉(zhuǎn)移　切入點：BEPS　出處：《國際稅收》2015年10期 　論文類型：期刊論文

【摘要】：正稅基侵蝕和利潤轉(zhuǎn)移(BEPS)問題在全球范圍內(nèi)的存在,已經(jīng)成為各國基本共識。隨著經(jīng)濟全球化程度不斷加深,跨國企業(yè)扮演越來越重要的角色。但一些跨國企業(yè)利用國際稅收規(guī)則的漏洞,實施激進的稅收籌劃措施,將利潤從高稅率國家(地區(qū))轉(zhuǎn)移到低稅率或無稅國家(地區(qū)),逃避納稅義務(wù),侵蝕了多數(shù)國家的稅基,減少了稅收收入,對主權(quán)國家的征稅權(quán)
[Abstract]:The existence of the problem of positive tax base erosion and profit transfer around the world has become the basic consensus of all countries. With the deepening of economic globalization, Multinationals are playing an increasingly important role. But some multinationals are taking advantage of loopholes in international tax rules to implement aggressive tax planning measures. Shifting profits from high-tax countries (regions) to low-tax or non-tax countries (regions, evading tax obligations, eroding the tax base of most countries, reducing tax revenues, and taxing sovereign nations)
【作者單位】： 國家稅務(wù)總局收入規(guī)劃核算司規(guī)劃處;
【分類號】：F811.4

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