应对有害税收竞争议程的发展:BEPS第5项行动计划的回顾与展望

Development of Tackling Harmful Tax Competition:A Review and Prospect of BEPS Action 5

作为2015年BEPS行动计划的四项最低标准之一,应对有害税收竞争、制定相关措施成为BEPS参与方的一项重要工作。本文系统梳理了全球应对有害税收竞争议程的发展与演变,对遏制有害税收竞争议程在全球的落实情况进行了系统分析。特别对从BEPS 1.0到BEPS 2.0过程中遏制有害税收竞争议程的内涵变化进行了研判,并对该议程对中国的影响进行了趋势性分析。

As one of the four minimum standards of the BEPS Action Plan,it has become an important task for BEPS participants to deal with harmful tax competition and formulate relevant measures.This paper systematically summarizes the development and evolution of the global agenda to deal with harmful tax competition,and systematically analyzes its implementation.In particular,this paper studies the connotation changes of the agenda of addressing harmful tax competition from BEPS1.0 to BEPS2.0,and analyzes the trend of the agenda’s influence on China.