利息扣除安排规制之研究
A Study on the Rules on LimitingInterest Deduction Arrangements
Abstract
跨国企业利用利息扣除安排减少税负的行为,诸多国家的反避税规则都予以关注并制定专门的制度予以规制,但各国规制范围与规制手段的差异并无法从根源上解决该问题。各国意识到采用国际最佳实践的统一方法来处理纳税人利用利息扣除安排引起的税基侵蚀和利润转移(BaseErosionandProfitShifting,BEPS)问题将更有效,为此,经合组织(OECD)与二十国集团(G20)联合发起的BEPS项目第4项行动计划通过研究分析制定出最佳实践方法。本文主要研究分析各国利息扣除安排规制方法及第4项行动计划最佳实践方法,同时在梳理并分析我国现行规制方法的前提下,提出相应的建议。 首先,本文第一章对利息扣除安... Countries have developed a wide range of interest limitation rules to address issues of achieving favorable tax results through interest deduction arrangements by multinational groups. However, because of the differences among the unilateral actions across countries, the base erosion and profit shifting (BEPS) concerns still exist. It has become increasingly apparent that a uniform approach utiliz...