摘要
OECD/G20在BEPS项目引入了"价值创造"这一概念,并将其确定为划分国际税收管辖权的新标准。有学者认为,引入"价值创造"可以有助于防止税基侵蚀和利润转移;而另一些学者却对此颇有微词,认为其并不能起到相关作用。本文首先从经济学和国际税收两方面出发,对"价值创造"的含义作出阐释;随后,分析"价值创造"在国际税收领域存在的问题;最后得出结论,在国际税收领域引入"价值创造"并非锦上添花,而是有心无力。
"Value Creation" is introduced by the OECD/G20 BEPS Project and identified as a new standard for the division of international taxation jurisdiction. Some scholars believe that the introduction of "value creation" can help prevent base erosion and profit shifting, while others are critical of it, arguing that it cannot play such a role. This paper first explains the definition of "value creation" from the perspectives of economics and international taxation, and then analyzes the problems brought by "value creation" in the field of international taxation. Finally the paper concludes that the introduction of "value creation" in the field of international taxation is not an additional bonus but unworthy award.
出处
《国际税收》
CSSCI
北大核心
2021年第2期48-56,共9页
International Taxation In China
关键词
价值创造
BEPS
征税权
国际税收
Value creation
BEPS
Taxing rights
International taxation
