KC Global 揆创国际 (Page 21)

BEPS 2.0 Pillar One: An Introduction to the Global Digital Tax

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International Tax 国际税法

BEPS 2.0 Pillar One: An Introduction to the Global Digital Tax

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International Tax 国际税法

BEPS 2.0 支柱一：全球数字税简介

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Tax Residence 投资移民

Tax Appeal of Turkish Immigration

The advantages of Turkey's Citizenship by Investment (CBI) program are as follows: * Property investment requires only $250,000, and bank deposits only $500,000 * Assets can be sold after just 3 years * No residency requirements * Passports can be obtained within 3-4 months * Eligibility to apply for U.S.

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Tax Residence 投资移民

土耳其移民的税务吸引力

土耳其公民投资计划（Citizenship By Investment, CBI）的优势如下： * 购房只需25万美元，存款只需50万美元 * 资产只需要持有3年便可出售 * 无当地居住要求 * 只需要3-4个月便可取得护照 * 可申请美国E1、E2签证 * 可进入英国，5年后取得永居土耳其移民的优势非常明显，那么税务上是否也这么有吸引力吗？

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International Tax 国际税法

Overview of BEPS 2.0

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International Tax 国际税法

BEPS 2.0 概述

BEPS Action 1: The Challenges of International Taxation in the Digital Age

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International Tax 国际税法

BEPS Action 1: The Challenges of International Taxation in the Digital Age

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International Tax 国际税法

BEPS行动一：国际税在数字时代的挑战

BEPS Action 15: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties

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International Tax 国际税法

BEPS Action 15: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties

The final action of the BEPS plan, Action 15, is titled "Developing a Multilateral Instrument to Modify Bilateral Tax Treaties". The BEPS Action Plan introduces numerous measures to prevent and combat cross-border tax avoidance while also strengthening the protection of taxpayer rights. However, how can these measures be

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International Tax 国际税法

BEPS 行动十五：开发多边工具以修订双边税收协定

BEPS最后一个行动，也就是行动十五，行为名称为开发多边工具以修改双边税收协定（Developing a Multilateral Instrument to Modify Bilateral Tax Treaties）。 BEPS 行动计划提出很多防止及打击跨境避税，以及加强对纳税人利益保护的方案，但这些方案究竟如何有效落地实施？光有方案是不够的，要打击跨境避税则必须落实到每个国家或地区的法律中。国际税的法律体系中主要有两个组成部分：国内法及国际法，其中国际法在税务上主要代表就是双边税收协定（Bilateral Tax Treaties）。BEPS 行动计划中有很多反避税的措施都是透过修订双边税收协定来实现的，由于全世界绝大部分的税收协定都是基于OECD的税收协定模板而拟定的，因此作为BEPS推手的OECD可以指导各国如何完善双边协定来确保各行动计划的有效实施。

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Tax Cases 案例

Pandora Papers

On October 3, 2021, a Pandora’s box was opened. The International Consortium of Investigative Journalists (ICIJ) released over 60,000 files, amounting to approximately 3TB of data, exposing the offshore structures used by prominent politicians and wealthy individuals around the globe. In this article, we will examine specific individuals

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Tax Cases 案例

潘多拉文件

2021年10月3日，有一个潘多拉魔盒打开了。国际调查记者联合会（International Consortium of Investigative Journalist，简称ICIJ）公开了6万多份共约3TB的避税地材料，暴露了全世界有名的政客及富人的避税地架构安排。我们将抽取涉案的个人或企业，解释为什么即使避税地不能再避税也会继续存在的理由。

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Jurisdictional Tax 国家及地区税法

UK Taxation Laws

This article is divided into two sections. The first section provides an overview of the UK’s personal income tax system, including its unique classification and determination of residency status. The second section explores the impact of Brexit on corporate international tax planning.

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Jurisdictional Tax 国家及地区税法

英国税法

我们这一篇文章分为两个部分。第一部分是关于英国个人所得税以及其具有特色的居民身份的分类及判定方法，第二部分是英国脱欧后对企业在国际税筹划上的影响。

BEPS Action 14: Making Dispute Resolution Mechanisms More Effective

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International Tax 国际税法

BEPS Action 14: Making Dispute Resolution Mechanisms More Effective

Most Base Erosion and Profit Shifting (“BEPS”) actions are directly or indirectly aimed at preventing and combating tax avoidance by taxpayers. Surprisingly, however, there is one action that actively safeguards taxpayers' interests and is even classified as a Minimum Standard (i.e., all BEPS members must participate). Perhaps out

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International Tax 国际税法

BEPS行动十四：使争议解决机制更有效

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Tax Cases 案例

How the Ultra-Rich Avoid Taxes

On June 8, 2021, ProPublica, an independent nonprofit investigative journalism organization, released a report titled "The Secret IRS Files: Trove of Never-Before-Seen Records Reveal How the Wealthiest Avoid Income Tax." ProPublica claimed to have obtained a massive cache of tax returns from wealthy individuals and conducted an in-depth

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Tax Cases 案例

顶级富人的避税方法

美国独立非盈利的调查记者组织ProPublica在2021年6月8日发布一份报告：《美国税务局秘密档案：前所未见的大量记录揭示了最富有的人如何规避所得税》（The Secret IRS Files: Trove of Never-Before-Seen Records Reveal How the Wealthiest Avoid Inomce Tax）。ProPublica声称取得大量富人的纳税申报表并进行了相关分析。我们借着这份报告的内容，看看美国顶级富人的纳税情况，并剖析他们究竟是怎么避税的。 2016年美国前总统特朗普上台，纽约时报披露了当年他只缴纳了750美元的所得税，而且担任总统第二年也同样只缴纳了750美元，请点击这里阅读关于特朗普的避税文章。显然，特朗普不是特例，美国顶级富人就是少交税甚至不交税。不交税（部分年度）的顶级富人包括： * 2021年9月24日的世界首富亚马逊的老板贝索斯（Jeff Bezos），身家1982亿美元（福布斯数据），在2007年及2011年并没有缴纳联邦所得税。 * 同一天的世界第二富人特斯拉的老板马斯克（Elon Musk），身家

BEPS Action 13: Transfer Pricing Documentation and Country-by-Country Reporting

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International Tax 国际税法

BEPS Action 13: Transfer Pricing Documentation and Country-by-Country Reporting

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International Tax 国际税法

BEPS行动十三：转移定价文档及国别报告

BEPS Action 12: Mandatory Disclosure Rules

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International Tax 国际税法

BEPS Action 12: Mandatory Disclosure Rules

In the article “BEPS Action 11: What is Tax Avoidance?”, research conducted by BEPS suggested that increasing the disclosure requirements for multinational corporations (“MNCs”) regarding tax avoidance could help reduce such practices. As a result, the OECD introduced Mandatory Disclosure Rules (“MDR”) as part of BEPS Action 12. One of

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International Tax 国际税法

BEPS行动十二：强制披露规则

The Difference Between Tax Avoidance and Tax Evasion

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Tax Basics 入门

The Difference Between Tax Avoidance and Tax Evasion

Many people assume that tax planning, tax avoidance, and tax evasion are all the same, but there are fundamental differences between the three. * Tax planning is legal. * Tax avoidance is not illegal. * Tax evasion is illegal. Tax planning refers to the legitimate use of tax incentives explicitly provided by laws

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Tax Basics 入门

避税与偷税的区别

一般人以为税筹（Tax Planning）、避税（Tax Avoidance）及偷税（Tax Evasion）一样，但三者有本质的差别。税筹合法，避税不是非法，后者非法。税筹是指充分利用法律法规明确给予的税务优惠。高新企业充分享受国家给予的15%企业所得税优惠就是属于税筹。避税是指法律法规没有明确否定的税务优惠。全国多地的核定征收政策（即按收入规模核定利润纳税，而不是按照实际利润纳税）就是属于避税了。偷税是指法律法规明确禁止的税务优惠。国家税务总局《关于企业所得税若干政策征管口径问题的公告》规定文物、艺术品资产的折旧、摊销费用不得税前扣除。如果企业将相关资产伪装成一般固定资产而将相关折旧、摊销费用税前扣除，那么就是属于偷税。虽然道理都懂，但依然搞不好税务。税筹很明确，但世界太复杂，可以被税法明确确定的优惠太少。毕竟，世界不是非黑即白的二元世界，在合法与非法之间有大量的不是非法的模糊灰色地带。这些地带所产生的节税即使是税务专家对其合法性也可能有很大的争议。我们在这一篇文章将会列出一些普遍的原则协助一般人税务优惠倾向属于避税（或倾向不是非法的）还是偷税的（或倾向非法

Private Placement Life Insurance: A Popular Tax Planning Tool for High-Net-Worth Individuals Abroad

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Tax Basics 入门

Private Placement Life Insurance: A Popular Tax Planning Tool for High-Net-Worth Individuals Abroad

PPLI, short for Private Placement Life Insurance, is a type of life insurance that has become a go-to tax planning solution for HNWIs abroad. Most people are familiar with traditional life insurance, where a policyholder signs a life insurance contract with an insurance company, pays premiums annually, and receives a