摘要
自2013年6月起,欧盟一直在紧锣密鼓地调查转让定价税收裁定是否符合欧盟国家援助法的问题。2016年8月,欧盟宣布苹果公司位于爱尔兰的两家子公司所获得的税收裁定构成非法国家援助,判决爱尔兰从苹果补缴大约130亿欧元的税款和利息。本文试图对苹果"天价"税单背后的欧盟国家援助制度进行介绍,并简要分析其对我国的税收影响和我国应采取的立场与对策。
Since June 2013, the European Union has been investigating whether the tax rulings of transfer pricing are in line with the EU Aid Law. In August 2016, the EU concluded that the tax rulings of two Irish subsidiaries of Apple constituted the illegal state aid, and the Apple Corp. was pronounced paying tax and interests of 13 billion euro. The paper introduces the EU State Aid Scheme involved with the Apple case and then briefly analyzes the impact on China＇s tax policy as well as the standpoint and counter-measures China shall take.
出处
《国际税收》
北大核心
2017年第4期28-34,共7页
International Taxation In China
