做好相应调整和国际磋商 避免和消除双重征税——《特别纳税调整实施办法(试行)》之“相应调整及国际磋商”

International Agreement to Avoid and Eliminate Double Taxation and Its Related Adjustment: An Interpretation of 'Corresponding Adjustment and International Agreement' in the Implementation Rules for Special Tax Adjustments (Interim)

本文结合我国反避税工作实践,对《特别纳税调整实施办法(试行)》(以下简称《办法》)第十一章"相应调整及国际磋商"的出台背景、相关条文进行解析,并提出了实际工作中可能出现的问题及对策。

Combined with practice of anti-tax-avoid- ance in China, this paper interprets the background and related articles about ＇Corresponding Adjustment and International Agreement＇ in Chapter 11 of ＇the Implementation Rules for Special Tax Adjustments （ Interim ） ＇ （ hereafter referred to as ＇Rules＇ ）. After that, it points out some issues that might appear in practice and proposes corresponding countermeasures.