对跨国公司征税 新西兰如何应对挑战  

Meeting the Challenges of Taxing Multinational Enterprises in New Zealand

作　　者：约翰·纳什 张文珍(译) John Nash;ZHANG Wenzhen

机构地区：[1]新西兰国内收入局 [2]国家税务总局税务干部学院业务拓展部

出　　处：《国际税收》2022年第8期56-59,共4页International Taxation In China

摘　　要：跨国公司征税不足问题在全球范围内引发极大关注,而新西兰的所得税收入十分倚重跨国公司,因此新西兰以经济合作与发展组织(OECD)的税基侵蚀和利润转移(BEPS)行动计划成果文件为蓝本,制定并全面实施BEPS应对措施。同时在征管层面,新西兰税务机关以情报交换为抓手,针对高风险行业和跨国公司大力推进税收遵从工作。新西兰税务机关认为,跨国公司的经营行为正在朝着预期的方向改变,这恰是BEPS行动计划相关工作取得成果的直接体现,而且BEPS应对措施对外国直接投资水平几乎没有实质性影响。There have been significant concerns globally regarding the under-taxation of multinational enterprises(MNEs).New Zealand has considerably relied on MNEs in terms of income tax collection.Consequently a full range of measures to combat base erosion and profit shifting(BEPS)by MNEs have been implemented,guided by the products emanating from the OECD’s BEPS Action Plan.These law changes have been buttressed by the New Zealand tax administration through undertaking a robust intelligence-led tax compliance programme targeting high risk sectors and issues involving MNEs.Inevitably there have been some trade-offs in taking this approach,but New Zealand regards the desired behavioural shifts by MNEs as a direct result of this substantial work on BEPS,with little material impact on the level of foreign direct investment.

关 键 词：跨国公司 税基侵蚀和利润转移(BEPS) 公司所得税 税收政策 纳税遵从 

分 类 号：F810.42[经济管理—财政学]