英国论文代写:逃避税收

英国论文代写:逃避税收

实际上跨国公司实际上可以把一个国家的利润转移到另一个税率很低的国家,而公司的内部结构很小。在几条可能的路线中,一些最为突出的路线是产生内部贷款,包括从低税国家的公司的分支机构借款,并将贷款给位于高税率国家的内部公司。这有助于税收较高的国家将利息支付作为减少利润的成本进行扣除,从而减少对国家的纳税义务。利息收入来源于一个低税率的国家,在那里征税微不足道,超常规利润。这样国家也失去了宝贵的税收收入,可以用来投资于人类的发展。另一个节省税收的重要方式是转让定价。

英国论文代写:逃避税收
通过这种方式,跨国公司也扭曲了自己的决定,并可能在管理层面避免税收变得更加敏感。另外,“避税天堂”的定义还有一个主要问题,那就是要把一个特定的国家或城市定义为避税天堂更加困难。主要是认为避税天堂是为各类外商提供优惠税收制度的国家或地区。经合组织提出了避税天堂的最佳定义,其中提到了以下标准:
1.只有名义上的或不征税(并且提供或被认为是为非居民提供逃避在他们国家纳税义务的地方)
2.缺乏透明度(如银行保密和缺乏受益人的所有权信息)
3.不愿意与OECD成员国的税务机关分享和交流信息。
4.没有活动的申请是很重要的(商业交易可以在国内以最小的经济活动来预定)

英国论文代写:逃避税收

Multinationals can actually shift their profits generated from a country to a different country where the tax rate is very low with a slight internal structuring of the firm. Out of several possible routes, some of the most prominent ones are generating internal loans involving borrowing from the firm’s affiliates based in low tax countries and lending to their own internal companies situated in a higher tax country. This helps the country with higher tax to deduct interest payments as a cost hosing reduced profits, and thus reduce their tax liability to the country. The interest income goes to a country with low tax and this it is taxed there which incurs a negligible tax and super-normal profits. This way the country also loses valuable tax revenues which can be invested in their human development. Another prominent way of saving tax income is transfer pricing.

英国论文代写:逃避税收
By this way the multinationals also distort their own decisions and probably become keener in avoiding taxes at the management level. In addition, one major issue remains which is of the definition of the ‘tax havens’, and this makes it more difficult in terming and declaring a specific country or a city as a tax haven. Mostly, it is considered that tax havens are countries or territories that offer a favourable tax regime for all kinds of foreign investors. The best definition of tax havens was given by OECD which mentioned the following criteria:
1. Only nominal or no taxes (and either offering or being perceived to be offering a place for non-residents to escape tax liability in their country)
2. Lack of transparency (like bank secrecy and absence of the ownership information of the beneficiary)
3. Unwillingness to share and exchange information with the tax authorities of member countries of OECD.
4. Absence of requisitions for activities be substantial (the business transactions may be booked in the country with minimal economic activity)

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