销售国作为税收抵免国家-实施问题,复杂性成本和税收规划

Lisa Maria Fell
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引用次数: 1

摘要

跨国企业的国际税收面临着公众和政治压力。经合组织BEPS项目正在努力使税收与经济活动和价值创造相一致。虽然这可能会防止账面利润转移,但它有可能导致投资转移和相应的税收损失。学者们提出了以目的地为基础的税收来防止投资转移。这样做的代价可能是对跨国公司的利润征税,而不是对所有创造价值的地方征税。这种冲突可以通过Schreiber/Fell首先提出的机制来解决。本文件将审查可能的进一步执行形式,特别是在经合发组织转让定价框架内和可能使用的工具。实施形式应根据涉及信息、协调、差异化、合作和共识的需要进行比较,同时考虑有关国家的剩余灵活性和税收筹划机会。虽然考虑到相关国家的偏好,转移定价中所有三种可能的实施形式在接下来的步骤中都是可行的,但从稳定性的角度来看,这种机制本身可能受到质疑。虽然所有参与的国家,尽管有避税天堂,在加入该机制时都可能成为赢家,但从纯粹的收入角度来看,销售国无法被激励去支持它。因此,相关国家应考虑到税收的长期趋势,以便考虑基于协调的解决方案。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Sales Country as a Tax Credit Country – Implementation Issues, Complexity Costs and Tax Planning
The international taxation of multinational enterprises (MNEs) stands under public and political pressure. The OECD BEPS project is striving for taxation in line with economic activity and value creation. While this might prevent book profit shifting it comes at the risk of investment shifting and corresponding losses in tax revenue. Academics put forward destination-based taxation to prevent investment shifting. This might come at the cost of taxing MNEs’ profits not in all places of value creation. This conflict can be solved by a mechanism first proposed by Schreiber/Fell. Possible further implementation forms, especially within the OECD framework of transfer pricing and possible instruments to use shall be examined within this paper. The implementation forms shall be compared based on the involvements of information, coordination, differentiation, cooperation and consensus need, while taking into account the remaining flexibility for states involved and tax planning opportunities. While all three possible implementation forms within transfer pricing could be feasible next steps, taking into account preferences of states involved, the mechanism as such can be questioned from a stability point of view. While all states involved despite tax havens could be possible winners when entering the mechanism, sales countries could not be incentivized to uphold it from a pure revenue perspective. As a consequence, states involved should take the long-term trends in taxation into account in order to think about a solution based on coordination.
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