摘要
随着经济全球化的深入发展,跨国纳税人的避税行为日益频繁,反避税立法成为国际税法和国内税法的共同任务。美国是世界上最早进行反避税立法的国家,其中,其受控外国公司立法,是世界上第一个CFC规则,已经成为其他国家相关立法的模板。由于越来越多的跨国纳税人利用递延纳税进行避税,CFC规则价值凸显,其在美国反避税法律体系中的地位也日趋重要,具体规则也日趋严厉。尽管美国CFC规则也面临一定的冲突和挑战,其反避税价值仍然值得我们深入研究。近年来我国也面临严峻的反避税任务,对美国反避税相关立法进行研究,对中国具有直接的现实意义。
With the further development of economic globalization, cross-border taxpayers＇ tax avoidance actions being more and more frequency. Meanwhile the anti-tax-avoidance legislations being an common task both for international tax law and national tax law. the U. S. was the first counconducting anti-tax-avoidance law legislati eign Controlled Company Rules was the first on. Among its anti-tax-avoidance law system, the For- CFC rules in the world and being a model for other countries＇ related legislation. Because more and more transnational tax payers have taken advantages of the Tax Deferral regimes as an tax-avoidance approach, the CFC Rules being dramatically valuegained and its role in the U.S. anti-tax-avoidance law system being more and more significant, while the specific rules are inclined to increasingly severe. Although the U.S. CFC Rules are still confronted with many difficulties and challenges, its anti-tax-avoidance values are still of great research value. In rescent years, China is also facing with severe anti-tax-avoidance missions. Therefore, studying the U.S. related legislations have certain direct and practical significance to China.
出处
《时代法学》
2013年第2期94-103,共10页
Presentday Law Science
基金
2012年国家社科基金项目"国际税法的热点问题与核心问题"(12BFX133)研究成果之一
关键词
反避税
递延纳税
受控外国公司
CFC规则
anti-tax-avoidance
tax deferral
Foreign Controlled Corporations
CFC Rules
