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dc.contributor.advisor廖益新
dc.contributor.author谭灵焱
dc.date.accessioned2016-02-14T02:18:23Z
dc.date.available2016-02-14T02:18:23Z
dc.date.issued2008-11-13 14:59:35.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/24942
dc.description.abstract跨国公司在进行税收筹划时,一个重要的手段就是通过在低税地建立受控外国公司从而迟延纳税。为规制此种避税行为,许多国家纷纷构建了受控外国公司税制。我国于2007年制定的《企业所得税法》中也引入了这一制度,但目前主要是框架性的规定,操作性不强。本文采用比较分析、规范分析、归纳总结等方法,对受控外国公司税制展开了比较研究,并探讨了以受控外国公司税制为代表的国内反避税规则与双边税收协定的关系,最后,在借鉴有关国家的受控外国公司税制经验的基础上,提出了完善我国受控外国公司税制的建议,并对妥善处理国内反避税规则与税收协定的关系,提出了一些看法。本文结构共分为四章。 第一章简要介绍了受控外国公司税制产生的法...
dc.description.abstractOne of the most important methods of tax planning for multinational corporations is the establishment of Controlled Foreign Corporations (hereafter referred to as “CFC”) in tax heavens to defer domestic taxation. Accordingly, in order to combat international tax avoidance, many countries have enacted the CFC legislation, which is an important anti-tax avoidance mechanism. China has also absorbed t...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=18187&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=18307
dc.subject受控外国公司
dc.subject迟延纳税
dc.subject双边税收协定
dc.subjectControlled Foreign Corporation
dc.subjectDeferral of Taxes
dc.subjectDouble Taxation Convention
dc.title受控外国公司税制研究
dc.title.alternativeStudy on the Controlled Foreign Corporation Legislation
dc.typethesis
dc.date.replied2008-05-24
dc.description.note学位:法学硕士
dc.description.note院系专业:法学院法律系_国际法学(含国际公法、国际私法、国际经济法)
dc.description.note学号:20051300499


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