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通过间接转让财产的交易规避缴纳企业所得税,已经成为跨国公司逃避税款的重要手段之一。对间接转让不动产交易适用一般反避税规则的范围、合理商业目的判定要素、纳税义务、法律责任等作出明确规定,有利于加强跨境税源管理、打击国际逃避税。
By indirect transfer of property transactions to avoid paying corporate income tax, multinational corporations have become an important means to evade taxes. Clearly stipulate the scope of applicable general anti-avoidance rules for indirect transfer of real estate transactions, the determination of reasonable commercial purposes, tax liability and legal liability, which will help strengthen the management of cross-border tax sources and combat the international tax evasion.