摘要
针对非居民企业间接转让中国居民企业股权相关所得的企业所得税处理,我国发布了多项法律、法规规范性文件。本文结合印度沃达丰间接股权转让案,对如何理解合理商业目的及在实践中如何判定合理商业目的进行探讨。
China has issued several laws and regulations to clarify the enterprise income tax treatment of the income derived from the indirect transfer of shares in a Chinese enterprise by a non-resident enterprise. Based on the analysis of Indian Vodafone case, the paper discusses the definition and its judgement of reasonable commercial purposes in practice.
出处
《国际税收》
CSSCI
北大核心
2016年第2期50-55,共6页
International Taxation In China
关键词
间接转让
合理商业目的
功能与风险
Indirect transfer Reasonable commercial purpose Function and risk
