论文部分内容阅读
当地时间6月8日,《实施税收协定相关措施以防止税基侵蚀和利润转移(BEPS)的多边公约》(以下简称《公约》)在法国巴黎正式签署,国家税务总局局长王军代表中国,和法国、德国、英国、俄罗斯、印度、新加坡、阿根廷等60多个国家和地区共同签署了该《公约》。《公约》的主要目的是为了防止跨国公司滥用税收协定,把应税所得归并为非税所得,把高税率不合理调整为低税率,从而规避税收义务。
On June 8, local time, the “Multilateral Convention on the Implementation of Tax Agreement Measures to Prevent the Erosion of the Basis of Taxes and the Transfer of profits (BEPS)” (hereinafter referred to as “the Convention”) was officially signed in Paris, France. Wang Jun, director of the State Administration of Taxation, represented China, And the United States, France, Germany, Britain, Russia, India, Singapore, Argentina and more than 60 countries and regions signed the Convention. The main purpose of the Convention is to prevent multinational corporations from abusing tax treaties, to taxable income as non-taxable income, and to redress the taxation obligations by adjusting the high tax rate irrationally to a low tax rate.