摘要
近年来,愈演愈烈的税基侵蚀与利润转移问题受到了欧盟的重点关注和积极回应。本文通过研究欧盟在打击税收欺逃问题上的功能定位和具体行动,梳理出一条欧盟应对BEPS的改革路径,即积极推动自动税收信息交换制度;不断加强税款追缴保障;分阶段实施税收行动方案,缔造域内多维度跨境合作范式。
In recent years, increasingly intensifying trend of tax fraud and tax evasion has attracted more concerns in EU and also been coped with positive countermeasures. Through studying the roles and specific countermeasures of European Union against tax fraud and tax evasion, this paper summarizes a reforming route for EU to against BEPS, namely promoting the system of Automatic Exchange of Tax Information; continually strengthening administration of tax imposition; implementing Taxation Action Plan by phase; establishing multi-dimensional cooperation model within EU.
出处
《国际税收》
CSSCI
北大核心
2015年第7期52-55,共4页
International Taxation In China
关键词
欧盟
税收欺诈与逃税
打击骗税
European Union Tax fraud and tax evasion Fight against tax fraud
