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2013年6月,美国联邦税务法院对“伊顿公司案”(Eaton Corporation v.Commissioner)做出判决:倾向性地支持了美国国内收入局的请求。作为美国最新的有关预约定价安排的案件,其判决结果无疑将对预约定价安排制度和实践产生深刻影响。该案受到了美国税务管理机构、司法机构、纳税人及税务执业者的特别关注。作为他山之石,“伊顿公司案”涉及的预约定价安排的法律特性、纠纷举证责任、纳税人权利保护、信息披露操作及司法正义,对我国完善预约定价安排制度具有重要借鉴意义。
In June 2013, the US Federal Tax Court ruled on Eaton Corporation v. Commissioner: tended to support the U.S. Internal Revenue Board’s request. As the latest U.S. case on APA, the result of its verdict will undoubtedly have a profound impact on the system and practice of APA. The case received special attention from U.S. tax administrations, the judiciary, taxpayers and tax practitioners. As the stone of other hills, the legal characteristics, the burden of proof, the protection of taxpayers’ rights, the operation of information disclosure and judicial justice in the case of the “Eaton Company” involved in this case are of great reference to the improvement of the system of reservation pricing arrangements in our country.