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后信息交换时代的离岸信托税收问题及其对我国的启示——基于一则案例的分析

Tax Issues of Offshore Trusts in the Post-information Exchange Era and Its Implications to China:An Analysis Based on a Case
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摘要 离岸信托是跨境避税活动中常见的工具之一,FATCA和CRS的相继实行一定程度缓解了跨境避税问题,但仍存在一定问题。在后信息交换时代背景下,制度存在的问题和税收规则的重塑等多重因素催生了离岸信托一系列税收问题。本文在案例分析的基础上,深入探讨了离岸信托的税收问题并尝试给出相应政策建议。 Offshore trust is one of the common tools in cross-border tax avoidance activities.The implementation of FATCA and CRS has alleviated the problem of cross-border tax avoidance to a certain extent,but it is not perfect.In the background of the post-information exchange era,the existence of institutional problems and the reshaping of tax rules have led to changes in the pattern of tax havens.In order to deeply explore the path and reasons for the change of tax haven pattern,this article will analyze based on a practical case.
作者 陈宇 刘梦婷 Chen Yu;Liu Mengting
出处 《财政科学》 CSSCI 2023年第7期152-160,共9页 Fiscal Science
基金 国家社会科学基金一般项目“税收情报交换协定及其对我国企业跨境避税的抑制作用研究”(20BGL066) 中央财经大学“青年英才”培育计划(QYP202101)的资助。
关键词 信息交换 离岸信托 CRS FATCA Information Exchange Offshore Trust CRS FATCA
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  • 1In Brazil, both tax enforcement and information exchange have progressively relied on electronic systems. Given the fact that Brazil is a federation, federal, state and municipal tax authorities have exchanged information provided by the taxpayers by means of periodic electronic (federal, state and municipal) tax returns. Also electronic audits have taken place, mainly on the federal level. Information inconsistencies between the different tax returns have given place to both electronic and physical tax audits.
  • 2Standard for Automatic Exchange of Financial Account Information, OECD, 2014, at 8, item 14.
  • 3As other 51 (fifty-one)jurisdictions have don-e.-Piease-see-htip-s://-thebanks.eu/ah]ciesicotaa~les-'" which-will-not-automatically-exchange-account-information#full list no exchange.
  • 4Automatic exchange of information has not been common in the international field for Brazil. However, there does not seem to be any cultural resistance to this kind of approach by the Brazilian bodies of administration, specially having in mind that it already occurs within the different levels of the federation.
  • 5Standard for Automatic Exchange of Financial Account Information, OECD, 2014, at 10, item 26.
  • 6Please also refer to: STF, Plenary, RE#418.416-8, Rapporteur Minister Sepfilveda Pertence, decision held in 05/10/2006, majority decision, and STF, Plenary, MS # 22.801-6, Rapporteur Minister Menezes Direito, judgement held in 12/17/2007, unanimous decision.
  • 7V.g. RE 387604, decision of 02/23/2011, AGA 662902, decision of 06/21/2011, RE 555112, decision of 09/22/2011 and AGA 714857, decision of 11/03/2011.
  • 8V.g. MS 33340, decision of 05/26/2015.
  • 9梁若莲.我国实施税收自愿披露项目正当其时[J].国际税收,2016(8):47-52. 被引量:5
  • 10吴健,朱非墨.《金融账户涉税信息自动交换标准》——国内金融机构合规新要求[J].金融会计,2016(7):31-35. 被引量:5

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