跨国公司全球避税安排机制研究——基于OECD“税基侵蚀与利润转移”报告的分析

A Study on the Mechanism of the Multinationals' Global Tax Avoidance Arrangements:Based on the “Base Erosion and Proi t Shifting” Report of OECD

本文在分析经济合作与发展组织(OECD)"税基侵蚀与利润转移"报告的基础上,重点阐述了目前跨国公司全球避税的主要安排,揭示其避税安排背后的税制机理,以期为我国进一步完善反避税制度、维护税收权益提供借鉴。

On the basis of analyzing the Base Erosion and Profit Shifting Report of OECD, this paper elaborates on the primary arrangements of global tax avoidance for multinationals presently, and reveals the tax mechanism of tax avoidance arrangements, expecting to provide reference for further improving anti-tax avoidance rules and protect the tax rights and interests in China.