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2014年世界经合组织(OECD)发布了《关于数字经济面临的税收挑战的报告》,其中指出,数字经济下无形资产的重要性和高流动性加大了税基侵蚀与利润转移的空间。跨国公司利用无形资产转让定价避税行为正成为各国税务机关关注的焦点,“美国微软公司避税案”即是涉及此类行为的典型案件。为了更好的理解美国微软公司避税案,本文对其避税框架做一个大致梳理。
In 2014, the OECD released the “Report on the Tax Challenges Facing the Digital Economy”, in which it pointed out that the importance and high liquidity of intangible assets under the digital economy have increased the space for tax base erosion and profit diversion. Multinational corporations using intangible assets transfer pricing tax avoidance is becoming the focus of tax authorities in all countries, “American Microsoft tax avoidance ” is a typical case involving such acts. In order to better understand the Microsoft case of tax avoidance in the United States, this article provides a general overview of its tax avoidance framework.