Legal definition of international tax avoidance
on
International avoidance
legal defined
Zhang
after World War II, as people become more international earnings
of the rapid development of multinational companies and , and many
countries of the actual tax rates and the rising trend of cross-border tax evasion and tax avoidance the taxpayer from the potential international benefits also will be increase, and thus the field of international tax avoidance and tax evasion, and growing. As tax evasion in the country belong to the infamous domestic law violations, many multinational taxpayers
sense to tax evasion, once brought to light, their companies will be far greater than the damage caused by tax evasion and profit, So instead bother to study the differences between the tax and legal loopholes to evade taxes to achieve the legitimate way to reduce tax purposes,
knock off oakleys, making use of international tax avoidance means more and more widely, the increasing scale of international tax avoidance activities. International tax avoidance, while not illegal,
tory burch outlet, but it caused abnormal international capital flows, against the interests of the country's tax , the taxpayer had a negative impact on psychological state. While some high-tax countries found their revenue down the loopholes out of the tangible and intangible, all kinds of Main method is strictly
system , plug the loopholes. However, well versed in international tax professional tax advisers can still use national differences in tax avoidance for taxpayers to open new channels, international tax avoidance and the fight against tax avoidance in the economic sphere has become a
legal profession and the industry issues of common concern. Currently, the countries on the concept of international tax avoidance, and how to regulate such issues as the nature of the research is not in-depth, scene of a variety of perspectives, this situation is bound to affect the anti-avoidance work. This article attempts to start from the concept of international tax avoidance, tax avoidance behavior and define the nature of the international, and to distinguish between the international tax evasion, in order for China's anti-benefit study of international tax avoidance.
First, the definition of the concept of international tax avoidance
on the concept of international tax avoidance, in the comprehensive analysis of discourse, the concept of international tax avoidance can be summed up some things in common, that is, its legal characteristics are:
1. the international cross-border tax avoidance is the mainstay of the taxpayer, the taxpayer should be more specifically cross-border. Because under the tax jurisdiction in a meet this standard within the jurisdiction of every natural person, legal person or unincorporated organization, all this should be the taxpayer's tax jurisdiction, regardless of whether they should bear the actual tax liability. We know that every taxpayer is a tax should be under the jurisdiction of the taxpayer, but the reverse is not always.
2. international tax avoidance purposes: to reduce the tax liability, less taxes, or to escape the country should pay tax. To avoid the subject of tax avoidance, not only refers to the amount of tax payable, from a broader sense, is the size of tax liability, but the end result will result in a reduction of tax payable.
3. international tax avoidance with the use of national tax law differences, gaps or deficiencies.
4. the use of international tax avoidance is legal or legitimate means, by persons and property in the international legal flows.
5. international tax avoidance in reducing the taxpayer's tax liability on the cross to reach the objective and subjective unity. International tax avoidance is often a conscious and purposeful cross taxpayers reduce their tax liability act, and this behavior to achieve the desired effect on the objective.
legal characteristics of the above, I can give a definition of international tax havens: International tax avoidance is the cross should be the taxpayer in a lawful manner, the use of national tax loopholes and differences in laws and regulations or the use of international tax agreements defects through changes their place of business, management methods and human and property taxes across the border flow of non-current and other methods to seek to minimize or avoid tax liability.
In this definition, we should pay attention to the meaning of two words: First, line or mark. As the national implementation of tax policy principles and different, and sometimes environmental tax may appear less than, equal to or greater than the borders of different situations. If a country established in the country completely free of tax-free zone, tax environment is less than the border on; if a country adhere to the principle of territorial principle, environmental taxes is equivalent to border; if a country adhere to the principle of territorial principle, the tax environment is greater than the border. Second, we must pay attention to
cross-border international tax avoidance the taxpayer should produce their underlying causes and external conditions. Internal reasons is that every multinational operators want to reduce or waive the tax liability by as much as possible to maximize profits. External conditions, mainly the differences in national tax system and the severity of the resulting tax, national tax differences mainly in five areas: First, the provisions of the tax liability are not consistent; the second is the extent of taxation and different ways; Third, the level of taxation varies; Fourth, the scope of the tax base of different sizes; five is to avoid international double taxation in different ways.
fact is the international tax avoidance tax avoidance in the international context of the extension and development of its domestic tax avoidance with both connections and differences. From them the means and terms of the objectives to be achieved, which is basically the same. However, as international actors is a cross-border tax avoidance to be the taxpayer, its tax avoidance not only across the border, and generally involve more than two countries, tax authorities, the country's often difficult to do any of the parties' accounts collected
Second, the international nature of the definition of tax avoidance present, China scholars
the nature of international tax avoidance there is much controversy, there
Representative of several point of view is:
1 . that international tax avoidance is legal, on the grounds that it uses legal means, although the drilling of legal loopholes, but that does not violate the law, will not lead to legal liability. [1]
2. That is an indirect violation of international tax avoidance, tax avoidance on the grounds that although it seems that there is no violation of international tax law and relevant international tax agreements, but in fact it is to avoid tax on the tax provisions of the act should be , reducing the relevant country's tax revenues, resulting in unfair and unequal tax burden competitive environment, should be investigated. [2]
3. That is the behavior of international tax avoidance, on the grounds that the use of legitimate means of international tax avoidance, the taxpayer's conduct was not fraudulent, and therefore is not illegal, but because of international tax to the state revenue and tax fairness, etc., causing harm, it is a illegal act, in short, this law neither explicitly prohibited, there is no support or protection of the act, is not not legal in illegal ######ual activity. [3]
4. That there are legitimate and illegitimate tax avoidance or proper and improper points, justified, legitimate avoidance of tax savings; improper, unreasonable tax-evasion, on the grounds that to avoid and minimize their tax burden for each investor and dealer natural, universal state of mind, if the taxpayer the use of legal instruments such as tax planning to achieve this purpose is called tax-efficient, it is entirely reasonable, but if Taxpayers using fraud and concealment and other illegal means to achieve this goal, to become tax evasion, is not permitted by law. Therefore, strictly speaking anti-avoidance tax avoidance is unfair. [4]
I believe that the above-mentioned four kinds of views has its impropriety.
first view of tax by legal means used to determine the nature of tax avoidance, is unscientific and unreasonable. If so, then what standard to determine the legality of the means of or illegal as well?
second view confuses the legislative intent and contrary to law, the concepts of law, contrary to the former does not imply a violation of law, in addition, be considered illegal and unlawful indirect remains to be studied.
The third argument is actually equal to nothing that a legal act in a particular country's legal and illegal specific period only two cases, either legal or illegal, there is neither law nor a legal limbo . This view is also guilty of the same error with the second view.
fourth view does not distinguish between the boundaries of tax avoidance and tax evasion, made a tax-saving concept, but the legitimate and illegitimate tax avoidance behavior is divided into two, and the division between the two standards, in fact, the tax avoidance the concept of the expansion, the tax evasion but also as a form of tax avoidance. Thus,
ed hardy uk, in practice international tax , international tax and international tax evasion is still hard to tell, both equally bound to result in the punishment of the wrong results. In addition, tax planning is not necessarily the act itself is legal, for example, through transfer pricing between associated enterprises to tax-avoidance phenomenon is engaged in a major work, and unreasonable acts of transfer pricing has been classified as illegal in many countries ranks.
I believe that the tax whether it is From the national laws of view, the legitimacy of tax avoidance is a relative concept, a tax avoidance by the original tax law is legitimate, but in another time it may be due to the new tax law to regulate and restrict become illegal; in turn, by a strict requirement for the illegal tax in another tax period may also be due to the relaxation of its restrictions and prohibit or cancellation of a lawful act. For example, the use of transfer pricing between affiliated companies for tax avoidance, transfer pricing in the tax law there is no clear standard before such behavior can not be seen as illegal, because it was also Only when the transfer pricing legislation clearly stipulates the standards through, and then use transfer pricing to reduce tax burden is unreasonable tax evasion is illegal. Therefore, we are talking about international tax avoidance is the legal act of a particular period in a particular country is not illegal,
Beats By Dre Studio, and even can be said that the taxpayers tax liability in the performance due under the premise, based on tax law, However, once the tax avoidance behavior was prohibited by law, and then places this behavior occurs, it is tax evasion,
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