摘要
欧盟委员会在2015年10月裁定菲亚特与卢森堡税务机关以及星巴克与荷兰税务机关所签订的预先定价协议违反了欧盟竞争法,引发了跨国公司对预先定价协议确定性、可依赖性的顾虑,也揭示出如何限制税务机关在谈签预约定价协议时的自由裁量权这一问题。欧盟此项裁定与BEPS行动计划异曲同工,有助于打击跨国公司逃避税,也对我国制定相关政策有借鉴意义。
The European Commission decided the APA between Fiat and Luxembourg and the APA between Starbucks and the Netherland have breached the EU competition law. This decision caused concerns amongst multinational companies about the certainty and reliability of APAs, and it also disclose the question on how to limit the discretional power of tax bureaus in negotiating and signing APAs. The European Commission＇s decision shows the same trend with the expanding BEPS projects on counterfeiting multinational companies＇ tax evasion and tax avoidance. And it also could be a reference for China＇s enacting the Special Tax Adjustment Implementing Measures （Trial）.
出处
《国际税收》
CSSCI
北大核心
2016年第1期34-38,共5页
International Taxation In China
基金
国家社会科学基金项目《数字经济时代国际税收管辖权划分规则之重构研究》(批准号:15BFX197)的阶段性研究结果
