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dc.contributor.advisor廖益新
dc.contributor.author王劲杨
dc.date.accessioned2018-12-05T00:52:18Z
dc.date.available2018-12-05T00:52:18Z
dc.date.issued2017-11-28
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/166627
dc.description.abstract信息与通讯技术的长足发展一方面促进了跨境贸易的蓬勃发展,但同时也方便了跨国公司利用各国或地区税收法律制度中的差异、漏洞或空白进行税务筹划,人为地规避来源地税收管辖权,使各国的税收利益严重流失。为了更好地应对数字经济带来税收挑战,经合组织于2013年起开展了税基侵蚀和利润转移(BEPS)行动计划,其中的第一项和第七项行动计划确认、研究数字经济中的税务问题并提出了相应的解决方案。美国在其国内也通过各州合作立法以及国会讨论的方式以挣脱传统课税要件对各州税收主权在电子商务领域的束缚。本文通过比较经合组织的行动计划与美国国内的立法措施,以1998年经合组织确立适用于电子商务税收问题的“渥太华税收框架原则...
dc.description.abstractThe developed information and communication technology has brought thriving improvement to transnational trade. However, it also makes multinational corporations easier to avoid the tax jurisdiction of source countries, by taking advantage of loopholes and gaps in different tax law systems, causing a tremendous loss of revenue to governments. In response to challenges brought by the digital econom...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=57519&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=62248
dc.subjectBEPS行动计划
dc.subject显著经济存在
dc.subjectSSUTA
dc.subjectBEPS Action Plan
dc.subjecta significant economic presence
dc.subjectSSUTA
dc.title跨境电子商务交易课税方案比较研究
dc.title.alternativeA Comparative Study on Methods to Tax Transactions of Cross-Border E-Commerce
dc.typethesis
dc.date.replied2017-05-14
dc.description.note学位:法学硕士
dc.description.note院系专业:法学院_国际法学
dc.description.note学号:13620141150226


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