BEPS Action 11: What is Tax Avoidance?
BEPS Action 11 stands out from the other actions in one very obvious way: it has little to do with taxpayers themselves. As a result, it has received the least
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BEPS Action 11 stands out from the other actions in one very obvious way: it has little to do with taxpayers themselves. As a result, it has received the least
BEPS行动十一跟其他行动有一个非常明显的区别,就是基本上跟纳税人没有任何关系,所以这个行动受到的关注度最低。从税务筹划及风险规避的角度来看,BEPS行动十一没有任何向各位读者介绍的价值。不过,从了解什么是避税、避税的程度、对各国因避税而导致的经济损失规模、各国政府如何监控避税等,这些让我们对避税有更深更广的认识。 BEPS行动计划十一主要分为四个部分,包括: * 评估与BEPS分析相关的现有数据源 * 反映BEPS的指标 * 衡量BEPS及反避税的规模及经济影响 * 为未来监测BEPS提供更好的数据和工具 其中,第一点及第四点关注现有BEPS相关数据的问题,以及未来如何解决数据收集的困难。这两部分对我们了解避税的意义不大,我们在这篇文章不会进一步介绍,有兴趣的读者可以直接阅读BEPS行动计划十一的最终报告以了解具体情况。
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