OECD支柱一蓝图创建全球性税制的法律挑战  

Legal Challenges of Creating a Global Tax Regime with the OECD Pillar One Blueprint

作　　者：李金艳[1] 胡尚华 Jinyan Li;Shanghua Hu

机构地区：[1]加拿大约克大学奥斯古德法学院 [2]国家税务总局广西壮族自治区税务局

出　　处：《国际税收》2021年第8期27-38,共12页International Taxation In China

摘　　要：如同互联网联通世界,OECD支柱一蓝图创建的全球性税制,旨在整合和标准化适用大公司自动化数字服务和面向消费者业务的各国公司所得税。本文强调了一个基本事实,即跨国企业的国际纳税义务只能由国内法来确定。本文阐述了支柱一与包容性框架成员国内法之间的复杂关系,并对将支柱一平移或转化为国内法所面临的挑战进行了分析。Like the Internet connecting the computers of the world,a global tax regime created by the OECD Pillar One Blueprint seeks to integrate and standardize national corporate income taxes in respect of automated digital services and consumer facing businesses of large corporations.The article emphasizes the fact that international tax obligation of MNEs can be created only by domestic law,considers the complex relationship between Pillar One and domestic law of Inclusive Framework members and analyzes the challenges in transposing and translating Pillar One into domestic law.

关 键 词：支柱一 全球性税制 数字化 新征税权 本土化 独立交易原则 

分 类 号：F810.42[经济管理—财政学]