后金融危机时代的全球反避税措施:国别差异路径和全球有限合作

Global Anti-Tax-Evasion Measures in the Post-2008 Era:Idiosyncratic Path among Countries and Limited Cooperation in World

全球金融危机之后,各国财政趋紧。同时,跨国企业为了扩大利润,通过不同的税收筹划实现避税目标,侵蚀国家税基。全球范围内打击税基侵蚀和利润转移的国际合作重新提上议程,成为国际经济治理的重要议题。但是,由于国家之间的经济竞争和规则主导权博弈,国际税收监管合作多停留在双边范围,多边税收监管合作仅在涉税信息分享方面有所进展。主要国家在后金融危机时代采取的反避税措施呈现出国别差异路径和有限国际合作。究其实质,这些差别路径主要是国内法域外效力的规则和执行力的竞争。本文讨论反避税领域的主要措施,并从国内法和国际法两个维度分析这些差异路径的形成原因和全球反避税有限合作的法律机理。

After the global financial crisis,the fiscal conditions have been tough all over the world.At the same time,multinational companies are trying to expand profits by using different tax plans to achieve tax avoidance targets,which erodes the national tax base. International cooperation in combating tax base erosion and profit transfer has been rescheduled to become important issues in international economic governance. However,due to economic competition and rule-making combating among countries,international tax regulatory cooperation generally stays in the range of bilateral,while multilateral tax regulatory cooperation has only made progress in terms of tax-related information sharing. The anti-tax-evasion measures adopted by major countries in the post-financial crisis era show the characteristics of idiosyncratic path and limited cooperation,which,essentially,shows how to enforce domestic law overseas. This paper discusses the main measures in the field of anti-tax avoidance,and analyzes the formation of these difference paths from the dimensions of domestic law and international law and the legal mechanism of limited cooperation concerning anti-tax-evasion.