Countries versus companies

ROGER RUSSELL

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Countries versus companies

机译：国家与公司

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While a host of topics - from the necessity and the proposed scope of corporate tax reform, to corporate rate reduction and corporate inversions - are of major concern to those engaged in international tax, the overriding issue is BEPS and its Action Plan agenda. BEPS, or Base Erosion and Profit Shifting, is an initiative of the Organization of Economic Cooperation and Development that is seen as an answer to the tax planning by multinational enterprises that makes use of gaps in the interaction of different tax systems to artificially reduce taxable income or shift profits to low-tax jurisdictions in which little or no economic activity is performed. In response to this concern, and at the "request of the G-20 group of major economies, the OECD published an "Action Plan on Base Erosion and Profit Shifting" in July 2013. The BEPS Action Plan identifies 15 actions to address BEPS in a comprehensive manner, and sets deadlines to implement different actions.

机译：尽管涉及公司税改革的必要性和拟议范围，降低公司税率和公司倒置等一系列主题是从事国际税收的人们的主要关切，但最重要的问题是BEPS及其行动计划议程。 BEPS，即基本侵蚀和利润转移，是经济合作与发展组织的一项举措，被视为跨国企业税收计划的答案，该计划利用不同税收系统之间的差距来人为地减少应纳税所得额或将利润转移到很少或根本没有开展经济活动的低税管辖区。针对这一关注，并应“二十国集团主要经济体的要求”，经合组织于2013年7月发布了“基础侵蚀和利润转移行动计划”。《 BEPS行动计划》确定了解决BEPS的15项行动全面，并规定了实施不同行动的期限。

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《Accounting today》 |2015年第5期|151-52|共3页
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ROGER RUSSELL;
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Countries versus companies

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