摘要
通过对中日韩三国APA实施情况及程序的比较,得出以下启示:中国的APA不仅要针对境内的外商投资企业,还要为中国企业走出去提供相应的税收服务;应多签订双边或多边APA;APA的重点应放在制造业和零售业的纳税人;APA的管理权限应相对集中;APA适用的时间应与国际惯例基本一致。
出处
《涉外税务》
CSSCI
北大核心
2006年第9期47-51,共5页
International Taxation In China
参考文献3
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1商务部网站(http：／／www．fdi．gov．cn)历年中国引进外商直接投资统计资料.
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2王萌，张刚.《热点财经：中国不能做跨国公司避税天堂》，人民网(http://finance.people.com.cn/GB/1045/3531584.html ).
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3徐熙烈等.《韩国国际税收制度的现状与完善》，江南大学校，第五次中韩税收学术交流会《论文集》.
同被引文献37
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1陈俐,《全球视野下的税收协调理论与实践》,中国税务出版社,2010;.
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2H. Ault, <<Reflections on the role of the OECD in developing International Tax Norms>>, 34 Brooklyn Journal of International Law 3, pp. 757-781 (2009);.
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3I.J.MosqueraValderrama, <<Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism>>, 7 World Tax J. 3 (2015);.
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4Garcia Anton, R, <<The 21st Century Multilateralism in International Taxation: The Emperor' s New Clothes?>>, World Tax Journal, 2016 (Volume 8)No. 2 ;.
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5R. Avi-Yonah, & H. Xu, <<Global Taxation After the Crisis: Why BEPS and MAATM are Inadequate Responses, and What Can Be Done About It>>, University of Michigan Public Law & Legal Theory Research Paper No. 494,(2016).
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6中新网:http://www.chinanews.com/gn/2014/11-17/6781734.shtml.
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7K.Vogel,<<The Influence of the OECD Commentaries on Treaty Interpretation},54 Bull. Intl. Taxn. 12, pp. 612-616 (2000.
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8D.A. Ward,<< The Role of the Commentaries on the OECD Model in the Tax Treaty Interpretation Process}, 60 Bull. Intl. Taxn. 3, p. 99 (2006);.
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9A.J Martin Jimenez, <<UN Papers on Selected Topics in Protecting the Tax Base of Developing Countries: Preventing the Artificial Avo!dance ,of PE Status (UN. 2014.) , .avaiable at h ttp://www:un.org/esa/ffd/wp_conte_nt/up!oad{,2014/og{20140923_Paper_PE Status.pdf ;.
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10第十届税收征管论坛大会公报,见http://www.chinatax.gov.cn/n810219/n810744/n2128547/n2128559/c2140587/content.html.
