Paid-members only International Tax 国际税法 GRI 207: Tax The Global Reporting Initiative (GRI) is an independent international organization headquartered in Amsterdam, Netherlands. Its primary mission is to assist companies and organizations in taking responsibility for their impacts on sustainability. GRI achieves this by providing globally recognized standards that enable these organizations to communicate their impacts effectively. One such
Paid-members only International Tax 国际税法 全球报告倡议第207号准则：税务 Global Reporting Initiative（简称：GRI，汉语为全球报告倡议）是一个独立的国际性组织，总部在荷兰的阿姆斯特丹，组织主要目的是协助企业和其他组织对其可持续性的影响承担责任，而实现方法就是提供全球通用的制度来让这些组织传达这些影响，而其中一个制度就是税务制度，即《GRI 207号准则（2019）：税务》 GRI 207号准则是关于组织加强自愿税务披露的准则，包括公开披露在各国的收入、纳税以及商业活动。目前国际会计准则（IFRS）及经合组织（OECD）没有强制要求组织披露相关国别信息。GRI认为公开国别税务信息会有助于它们： * 加强税务合规 * 避免激进税务筹划 * 维护税务系统的信任及可信性 * 使利益相关者能够对其税务状况做出判断 * 协助政府及公众构建一个支持社会发展的税务政策 准则有英语及汉语版，请点击这里到GRI的网站下载。请注意，汉语版是从英语版翻译过来的，一些翻译难以理解，因此我们以下是以根据英语版直接理解及翻译的，可能跟汉语版有所区别，请各位读者注意。那么，我们一起来看看GRI 207号准则的具体规则。
Paid-members only Jurisdictional Tax 国家及地区税法 Greek Tax Law In this article, we provide an overview of several aspects of Greece’s personal income tax system, including: * Tax residency rules for individuals * Scope and burden of personal income tax * Tax incentives for high-net-worth individuals (HNWIs) immigrating to Greece * Inheritance and gift taxes
Paid-members only Jurisdictional Tax 国家及地区税法 希腊税法 我们在这一篇文章对希腊个税的几个方面进行介绍，包括： * 个人税务居民制度 * 个人所得的纳税范围及税负 * 高净值人士移民希腊的税务优惠 * 遗产税与赠与税
Paid-members only Tax Cases 案例 Amazon’s Tax Planning and Transparency This article will explore Amazon’s tax planning strategies and its approach to tax transparency. 1. Amazon’s Tax Planning in Europe In 2017, the European Commission accused Luxembourg’s tax authorities of assisting Amazon in avoiding €250 million (approximately ¥2 billion) in taxes between 2006 and 2014 through tax
Paid-members only Tax Cases 案例 亚马逊的税收筹划及透明度 这篇文章将分别介绍亚马逊的税收筹划及税收透明度。 一、亚马逊在欧洲的税收筹划 欧盟委员会在2017指控卢森堡税务局以税收裁定（Tax Rulings）协助亚马逊在2006年至2014年避税2.5亿欧元（约20亿人民币）而违反了欧盟国家援助（State Aid）的规定，判定亚马逊需向卢森堡支付所欠税款，这家电商公司决定向欧洲法院上诉但目前未有最终结果。经过税务筹划，这家美国公司在欧洲的75%的利润居然无需纳税，有效税率只有法定税率的25%，我们一起看看它如何利用卢森堡进行避税：
Jurisdictional Tax 国家及地区税法 How NFT taxed in Denmark The Danish Tax Council (Skatterådet) gave its decision in case SKM2022.101.SR [https://www.skat.dk/data.aspx?oid=2349432] on 7 March 2022 whether the income from producing digital arts and selling NFT is subject to tax in Denmark, including: * Is producing digital arts and selling NFT a
Cryptos 加密资产 Citizens in the Bahamas can pay taxes using Digital Assets On 20 April 2022, the Office of the Prime Minister of the Commonwealth of the Bahamas issued a policy white paper for the future of digital assets in the country. The paper sets out a vision and a framework to guide Bahamian digital asset policy to 2026 targeting to attract
Cryptos 加密资产 Panama approves a tax bill on cryptos National Assembly of Panama approved a bill 697 ("Crypto Law") with 38 votes in favor and none against on 28 April 2022 to regulate cryptocurrencies in the country. Crypto Law enables the canal country compatible with the digital economy, the blockchain and Cryptopians. Crypto Law contains provisions on
Cryptos 加密资产 Crypto is proposed to be subject to Net Wealth Tax in Spain In the fifth section of the White Book for the Spanish tax reform in April 2022, the tax committee appointed to review the Spanish tax system proposes to extend the scope of the net wealth tax to crypto assets, which will also be introduced with specific valuation rules, either the
Paid-members only International Tax 国际税法 CRS 2.0: Key Revisions On March 22, 2022, the Organisation for Economic Co-operation and Development (OECD) released a Public Consultation Document addressing two major topics: 1. Introducing a new global tax transparency framework to enable the reporting and exchange of information on crypto-assets. 2. Revising the Common Reporting Standard (CRS). For a detailed discussion
Paid-members only International Tax 国际税法 CRS 2.0：新修订的内容 2022年3月22日，经合组织（OECD）发布了公众咨询文件（Public Consultation Document），咨询文件有两个主题： * 引进新的全球税收透明度框架，实现加密资产（Crypto-Assets）的报告及信息交换 * 修订共同汇报准则（Common Reporting Standard，简称CRS） 关于第一个主题，读者可以阅读《Tax authorities are looking for your cryptos》这一篇文章。我们这篇文章只讨论第二个主题，也就是让高净值头疼的CRS要修订了！ CRS目前的规则在2014年第一次制定，距今已经8年了，OECD认为是时候修订并提出了不少的修改建议。它将这些建议公布并收集公众意见至2022年5月底，然后就将相关提案在2022年10月的G20印尼峰会中进行批复。我们一起看看OECD提出了什么重大的CRS修改意见吧。
Services Crypto Tax Health Check We believe your Crypto Tax should perform a regular health check like your body. You may think that we are kidding, but we are very serious in this. We worked with a number of Cryptopians and their tax "health" was poor and immediate "cure" was necessary.
Services Tax Haven for Cryptopians You don't want to pay taxes on your cryptos income and profits. Storing the coins in cold wallets or hiding identity from exchanges are not tax planning, they are tax evasion. In the future when the tax authorities come after you and discover these wallets and transactions, you
Jurisdictional Tax 国家及地区税法 How staking is taxed Ethereum, Cardano and Polygon are some of the popular staking coins in the market. Staking can allow you to earn extra coins on your digital assets without lending to third parties like non-staking coins such as Bitcoins. This is a pretty much risk free reward as you have full ownership
CARF 加密资产报告框架 Tax authorities are looking for your cryptos 8 years after tax authorities started to look for your financial assets through Common Reporting Standards ("CRS"), they now have a new target - your cryptos on hand. Organisation for Economic Co-operation and Development ("OECD") released a public consultation document [https://www.oecd.org/tax/exchange-of-tax-information/
Paid-members only Tax Cases 案例 Marzen’s Related-Party Service Fee Tax Avoidance Strategy Every Chinese business dreams of tax avoidance: set up a subsidiary in a tax haven (or low-tax jurisdiction), such as the British Virgin Islands (BVI) or the Cayman Islands, and arrange for a Chinese company to pay service fees to this subsidiary. If the service fees are deductible for the
Paid-members only Tax Cases 案例 马尔真的关联方服务避税策略 中国企业都有一个避税梦：企业下设一个避税地（或低税地）子公司，比如BVI或开曼，然后安排一家中国企业向这家子公司支付服务费。只要实现前者抵税，后者免税，那么就可以实现节税。例如，中国企业向子公司支付1000万服务费，那么前者可抵税250万，后者无税，那么整体就可以节税250万，实现轻松避税了。 当然，如果这么简单就可以避税，那么国际税专家们早就没饭吃了。虽然大部分人知道做不了，但是不知道为什么做不了。而且，如果可以做的话，服务费的规模边界在哪儿？我们这一篇文章以一个加拿大的案例 Marzen Artistic Aluminum v Her Majesty the Queen（马尔真公司 v 英女皇）进行说明。
Paid-members only Jurisdictional Tax 国家及地区税法 Irish Tax Law In this article, we will introduce several key aspects of Irish tax law, including: * The four categories of personal tax residency * Taxable scope and exemptions for individuals * Personal tax liabilities * Inheritance and gift tax
Paid-members only Jurisdictional Tax 国家及地区税法 爱尔兰税法 我们在这一篇文章中主要介绍爱尔兰税法的几个主要方面，包括： * 四类个人税务身份 * 个人的征税范围及免税优惠 * 个人税负情况 * 遗产及赠与税
Paid-members only International Tax 国际税法 BEPS 2.0 Global Minimum Tax Planning While BEPS 2.0 Pillar Two mandates that multinational enterprises (MNEs) pay a minimum global tax of 15% in every jurisdiction, this doesn’t mean there’s no room for tax planning.
Paid-members only International Tax 国际税法 BEPS 2.0 全球最低税筹划 虽然BEPS 2.0支柱二规定跨国企业在每一个国家/地区需缴纳最少15%的全球最低税，但是不代表没有任何筹划空间。
Paid-members only Tax Basics 入门 How Assets Are Hidden and How They Are Discovered We’ve emphasized multiple times the distinction between tax evasion and tax avoidance: the former is illegal, while the latter is not. Many people believe that hiding assets, such as through secretive offshore companies in tax havens or by holding assets in trusts, falls under tax avoidance. Unfortunately, this is
