摘要
随着我国互联网企业的发展,海外并购成为占据海外市场、提高企业全球话语权的有效方法。在跨国并购这一过程中,企业越来越重视税收筹划在其中发挥的作用。因此,文章根据XT公司2016年并购芬兰S公司这一案例,认为XT公司在进行海外并购的过程中,存在一定税收筹划问题。希望通过此案例,为互联网企业跨国并购税收筹划方案设计提供一些建议和思路,帮助企业实现利润最大化,也推动税收筹划在跨国并购中的应用。
With the development of Chinese internet enterprises,overseas mergers and acquisitions have become an effective method to occupy overseas markets and enhance the global discourse power of enterprises.In the process of cross-border mergers and acquisitions,enterprises are increasingly emphasizing the role of tax planning in it.Therefore,based on the case of XT Company's acquisition of Finnish S Company in 2016,this article believes that XT Company has certain tax planning issues in the process of overseas mergers and acquisitions.Through this case,this paper hopes to provide some suggestions and ideas for the tax planning scheme design of cross-border mergers and acquisitions of internet enterprises,help enterprises achieve profit maximization,and promote the application of tax planning in cross-border mergers and acquisitions.
作者
夏雯祺
XIA Wenqi(Chongqing University of Technology,Chongqing 401320,China)
出处
《商业观察》
2024年第2期113-116,共4页
BUSINESS OBSERVATION
关键词
互联网企业
跨国并购
税收筹划
internet enterprise
cross-border M&A
tax planning
