本文選題：BEPS　切入點(diǎn)：CRS　出處：《國際稅收》2017年08期 　論文類型：期刊論文

【摘要】：正一、引言本文介紹南非國內(nèi)稅法落實(shí)稅基侵蝕和利潤轉(zhuǎn)移(BEPS)行動(dòng)計(jì)劃和共同報(bào)告標(biāo)準(zhǔn)(CRS)的情況(及其對國內(nèi)法的影響)。(1)盡管BEPS行動(dòng)計(jì)劃是在2013年委托給經(jīng)合組織(OECD)的,但是CRS卻是起源于2010年美國海外賬戶稅收遵從法案(FATCA)及其隨后在全球的發(fā)展。就南非而言,2012年開始出現(xiàn)明顯的影響,該年度南非第一個(gè)稅收信息交換協(xié)議開始生效。同年,南非稅收管理法案2011年28號(hào)開始生效,該法案不僅把征稅法案行政規(guī)定合并為一個(gè)單一法案,而且增加了許多專門針對跨境征管事項(xiàng)的規(guī)定(例如信息交換)。南非是G20成員并具有OECD觀察員身份。G20和OECD
[Abstract]:First, the introduction describes the implementation of the Action Plan on tax Base erosion and profit transfer in South Africa's domestic tax Code and the Common reporting Standard (CRS) (and its impact on domestic law), although the BEPS Action Plan was entrusted to the OECD in 2013, But the CRS originated in 2010, the United States overseas account tax Compliance Act (FATCA) and its subsequent global development. In the case of South Africa, the effect began to appear in 2012, when South Africa's first tax information exchange agreement came into effect in the same year. The South African tax Administration Act, which came into effect on 2011, not only consolidates the administrative provisions of the tax Act into a single Act, A number of provisions have also been added specifically for cross-border collection matters (e.g., information exchange. South Africa is a member of the G20 and has observer status for the OECD. G20 and OECD
【作者單位】： 南非開普敦大學(xué);荷蘭國際財(cái)稅文獻(xiàn)局;
【分類號(hào)】：F811.4

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本文編號(hào)：1615329