本文選題：利潤(rùn)轉(zhuǎn)移　切入點(diǎn)：BEPS　出處：《國(guó)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(rùn)轉(zhuǎn)移(BEPS)問題在全球范圍內(nèi)的存在,已經(jīng)成為各國(guó)基本共識(shí)。隨著經(jīng)濟(jì)全球化程度不斷加深,跨國(guó)企業(yè)扮演越來(lái)越重要的角色。但一些跨國(guó)企業(yè)利用國(guó)際稅收規(guī)則的漏洞,實(shí)施激進(jìn)的稅收籌劃措施,將利潤(rùn)從高稅率國(guó)家(地區(qū))轉(zhuǎn)移到低稅率或無(wú)稅國(guó)家(地區(qū)),逃避納稅義務(wù),侵蝕了多數(shù)國(guó)家的稅基,減少了稅收收入,對(duì)主權(quán)國(guó)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(guó)家稅務(wù)總局收入規(guī)劃核算司規(guī)劃處;
【分類號(hào)】：F811.4

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