“伊顿公司案”对我国APA制度改革的启示  

Lessons Drawn from the “Eaton Corporation v. Commissioner” Case on the APA Reform in China

作　　者：胡天龙[1] 

机构地区：[1]中国人民大学法学院,北京100872

出　　处：《国际税收》2013年第12期15-17,共3页International Taxation In China

基　　金：中国人民大学国际货币研究所资助项目

摘　　要：2013年6月,美国联邦税务法院对"伊顿公司案"(Eaton Corporation v.Commissioner)做出判决:倾向性地支持了美国国内收入局的请求。作为美国最新的有关预约定价安排的案件,其判决结果无疑将对预约定价安排制度和实践产生深刻影响。该案受到了美国税务管理机构、司法机构、纳税人及税务执业者的特别关注。作为他山之石,"伊顿公司案"涉及的预约定价安排的法律特性、纠纷举证责任、纳税人权利保护、信息披露操作及司法正义,对我国完善预约定价安排制度具有重要借鉴意义。US Federal Tax Court made the judgment on the ＂Eaton Corporation v. Commissioner＂ case in June 2013 that the request from the IRS has been obviously supported. As the latest case concerning APA in the US, the decision made is to have a depth-going influence on the APA system and its practice, which is greatly concerned by US tax administrations, judicial authority, taxpayers and tax professionals. As a lesson, the ＂Eaton Corporation v. Commissioner＂ case plays an important role in referring the legal characteristics, the responsibilities of providing proof in disputes, the protection of taxpayers＇ rights, information exposure operation and judicial justice in improving the APA system in China.

关 键 词：预约定价安排 伊顿公司案 行政优益权 纳税人举证 法律救济 

分 类 号：D971.2[政治法律—法学]