摘要
在推动内部市场建设的进程中,欧盟一直致力于消除成员国所得税制造成的税收壁垒。不过,欧盟近年来开始意识到欧盟层面反避税机制的必要性,并在2016年7月通过了反避税指令。欧盟及其成员国反避税机制的实施也需要其他国家以及国际社会的支持。欧盟在强化其内部以及对外的税收情报交换机制的同时,也通过OECD、G20等平台来应对税基侵蚀和利润转移等问题。欧盟还借助与第三国的双边协定来推动税收治理。
The EU has made great efforts to eliminate the income tax barriers caused by the tax system of its Member States. However,the EU has realized the importance of establishing an EU level anti-tax avoidance mechanism,and adopted the anti-avoidance Directive in July 2016. The implementation of anti-tax avoidance rules of EU and its Member States also needs the support of other countries and international community.While strengthening the exchange of information mechanism within the EU and that between EU(including its Member States)and third countries,the EU takes the advantage of such international platform such as OECD and G20 to deal with Base Erosion and Profit Shifting.The EU also uses the bilateral agreements to promote good governance in the tax area.
出处
《欧洲法律评论》
2017年第1期29-53,共25页
Chinese Journal of European Law
基金
作者承担的国家社科基金项目“国际投资协定例外条款的法律问题研究”(16BFX200)的部分成果
关键词
欧盟反避税指令
税基侵蚀与利润转移
税收情报交换
税收治理
EU Anti-Tax Avoidance Directive
Base Erosion and Profit Shifting
Exchange of Information
Tax Governance
