摘要
欧盟反避税指令Ⅰ和Ⅱ的出台是为在欧盟层面落实BEPS行动计划,为市场主体提供公平的竞争环境。在指令出台之前,欧盟层面早已使用软法,以消极的方式对其成员国的反避税措施进行协调,以维护统一市场。反避税指令不仅吸收了BEPS行动计划的建议,还充分吸纳了欧洲法院在反避税领域确立的审查规则,后者在受控外国公司(CFC)规则和一般反避税规则(GAAR)等条款中体现的尤为明显。本文认为,反避税指令的有效执行,将依赖欧洲法院对指令及欧盟成员国转化规则的解释和审查。如何维护指令自身的一致性,如何协调三个层面(即欧盟成员国内部、欧盟内部跨境和与第三国)的反避税规则,有待于欧盟层面尤其是欧洲法院开发出更多的审查理由和标准。反避税指令实际的反避税效果也还有待观察。
The introduction of the EU Anti-tax Avoidance Directive I and II is to implement the BEPS action plans at the EU level and provide a fair competition environment for market players.Prior to the introduction of the Directive,soft law was implemented at the EU level to coordinate anti-tax avoidance measures of member states in a negative way to maintain a unified market.The Directive not only absorbs the recommendations of the BEPS Project,but also fully incorporates the review rules established by the European Court of Justice in the field of anti-tax avoidance,which is reflected in provisions such as the rules concerning the CFC and GAAR.The paper argues that the effective implementation of the Directive will depend on the interpretation and review of member states by the ECJ.How to maintain the consistency of the Directive itself and coordinate the anti-avoidance rules at three levels will rely on more review reasons and standards developed by the EU especially the ECJ.The actual anti-tax avoidance effect of the Directive remains to be seen.
出处
《国际税收》
CSSCI
北大核心
2020年第1期46-52,共7页
International Taxation In China
基金
作者主持的司法部国家法治与法学理论研究项目“国际合作反避税形势下我国一般反避税规则重构研究”(16SFB3040)的研究成果.
