非居民企业股权间接转让的反避税案例分析

Case Study of Anti-Tax Avoidance of Indirect Transfer of Shares in Non-Resident Enterprises

非居民企业间接股权转让是在跨境并购中常见的避税方式,由于其隐秘性和复杂性,给税务机关带来了很大的监管难度。结合江都案和徐州案,对我国目前的非居民企业间接股权转让反避税体系进行反思,以明确今后的改进方向。

Indirect equity transfer of non-resident enterprise is a common way of tax avoidance in cross-border mergers and acquisitions, because of the complexity and the private nature, it brought a lot ofditticulty to the tax authority .Combined with the Jiangdu case and the Xuzhou case, we will rethink the indirect anti-tax avoidance system for indirect transfer of non-resident enterprises in China, so as to make clear the direction for improvement in the future