本文選題：歐盟 + 國家援助　； 參考：《國際稅收》2017年04期

【摘要】：自2013年6月起,歐盟一直在緊鑼密鼓地調(diào)查轉(zhuǎn)讓定價(jià)稅收裁定是否符合歐盟國家援助法的問題。2016年8月,歐盟宣布蘋果公司位于愛爾蘭的兩家子公司所獲得的稅收裁定構(gòu)成非法國家援助,判決愛爾蘭從蘋果補(bǔ)繳大約130億歐元的稅款和利息。本文試圖對(duì)蘋果"天價(jià)"稅單背后的歐盟國家援助制度進(jìn)行介紹,并簡要分析其對(duì)我國的稅收影響和我國應(yīng)采取的立場與對(duì)策。
[Abstract]:Since June 2013, the European Union has been intensively investigating whether the transfer pricing tax ruling is consistent with EU state aid law. The European Union ruled that the tax revenues received by two of Apple's Irish subsidiaries constituted illegal state aid and ordered Ireland to pay about 13 billion euros in taxes and interest from Apple. This paper attempts to introduce the EU state aid system behind Apple's "sky-high" tax bill, and briefly analyzes its tax impact on China and the position and countermeasures that our country should take.
【作者單位】： 國家稅務(wù)總局國際稅務(wù)司;廣東省地方稅務(wù)局科研所;
【分類號(hào)】：F406.7;F416.63;F811.4
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本文編號(hào)：1921791