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HARMFUL TAX COMPETITION AN EMERGING GLOBAL ISSUE2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载

经济合作与发展组织编；国家税务总局国际税务司译著
出版社：北京：中国税务出版社
ISBN：7801175808
出版时间：2004
标注页数：84页
文件大小：3MB
文件页数：92页
主题词：税收制度－研究

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图书目录

INTRODUCTION1

CHAPTER1

TABLE OF CONTENTS1

CHAPTER2

CHAPTER3

TAX COMPETITION：A GLOBAL PHENOMENON8

FACTORS TO IDENTIFY TAX HAVENS AND HARMFUL PREFERENTIAL TAX REGIMES15

Ⅰ．INTRODUCTION15

Ⅱ．Tax havens18

a)Introduction18

b)Factors to identify tax havens19

Ⅲ．Harmful preferential tax regimes in OECD member and non-member countries22

ⅱ)“Ring-Fencing”of Regimes23

Key factors23

ⅰ)No or low effective tax rates23

a)Features of harmful preferential tax regimes23

ⅲ)Lack of transparency26

ⅳ)Lack of effective exchange of information27

Other factors28

Ⅴ)An artificial definition of the tax base28

ⅵ)Failure to adhere to international transfer pricing principles29

ⅶ)Foreign source income exempt from residence country tax30

ⅷ)Negotiable tax rate or tax base31

ⅸ)Existence of secrecy provisions31

ⅹ)Access to a wide network of tax treaties31

b)Assessing the economic effects of a preferential tax regime in terms of its potential harmfulness32

ⅹⅰ)Regimes which are promoted as tax minimisation vehicles32

ⅹⅱ)The regime encourages purely tax-driven operations or arrangements32

ⅰ)Does the tax regime shift activity from one country to the country providing the preferential tax regime,rather than generate significant new activity?33

ⅱ)Is the presence and level of activities in the host country commensurate with the amount of investment or income?33

ⅲ)Is the preferential tax regime the primary motivation for the location of an activity?34

COUNTERACTING HARMFUL TAX COMPETITION35

Ⅰ．Introduction35

Ⅱ．Recommendations concerning domestic legislation and practices39

Ⅲ．Recommendations concerning tax treaties46

Ⅳ．Recommendations to intensify international co-operation inresponse to harmful tax competition53

a)Restriction of deduction for payments to tax haven entities61

Ⅴ．Topics for further study61

b)Imposition of withholding taxes on certain payments to residents of countries that engage in harmful tax competition62

c)Residence rules62

d)Application of transfer pricing rules and guidelines63

e)Thin Capitalisation64

f)Financial innovation64

g)Non-tax measures65

NOTES66

ANNEX Ⅰ Recommendation of The Council on Counteracting Harmful Tax Competition68

Appendix Recommendations and Guidelines for Dealing with Harmful Tax Practices71

ANNEX Ⅱ Statements by Luxembourg and Switzerland77

ANNEX Ⅲ Relevant OECD Reports and Guidelines83