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论文作者:英语论文论文属性:课程作业 Coursework登出时间:2014-08-26编辑:yangcheng点击率:18571
论文字数:5313论文编号:org201408242253454005语种:英语 English地区:澳大利亚价格:免费论文
关键词:全球税收体制优势和劣势tax regime国际税收竞争贸易紧缩投资壁垒
摘要:这篇作业试图定义“国际税收竞争”,并分析这一新的全球税收体制的优点和弱点。各经济体正在通过全球化的整合到一个单一的单位。在这些整合背后的基本原因是增加了投资和贸易流动,提高了劳动力的流动性,和增强的技术转让能力。这一趋势的增强是通过金融市场自由运行,贸易紧缩和投资壁垒以及减少了互动合作以及旅游行业的成本。
Third, the required expertise is inherited by OECD (its model tax treaty is the global standard) and it is on its way of decreasing tax competition. In 1998, it adopted a report entitled Harmful Tax Competition: An Emerging Global Issue (OECD, 1998). The scope of this report is restricted to tax competition for financial activities and services (as opposed to, e.g., Intel’s manufacturing plants). The taxation of investment income is not under its scope. But it is an very constructive step, and an evidence that an agreement can be sought on the tax competition issue (Luxembourg and Switzerland abstained, but did not dare veto the adoption of the report by the other 27 members of OECD).
OECD has drawn a clear line of difference amid tax competition in the shape of normally applicable lower tax rates, and tax regimes specially established to attract global investors. Curbing tax competition does not signify the loss of rights of electorates in self-governing nations to find out the size of the public sector through general tax increases or reductions. Instead it indicates that economies should not offer facilities at the cost of other economies to foreign investors which their countries can provide. These limitations become appropriate because the investors residing in nations which provide several services which accrue because of taxes and yet they refuse to pay these taxes.
A major drawback of dependence on OECD for tax competition problem solution is that developing nations are ignored and they may feel that their interests are curbed for the interests of rich nations. In fact, as citied above, it is not likely that tax competition reimburses developing nations, which can also use the tax income they sacrifice to draw global investors. There can be a mutual gain for all developing nations if they are restricted from competing against each other. But a long run measure to this problem is to handle over it to WTO where developing countries have adequate representation. It will also give a solution to the problem of rest 15% of multinationals which are not concentrated in OECD member countries (this number is likely to increase if OECD restricts tax competition for its MNCs).
The countries either unilaterally or by bilateral tax treaties are no longer eligible to set tax rules and the consequence of liberalization and tax competition. In a global economy, where capital is fully mobile and investors and multinationals are offered with various investment opportunities and locations, the monopoly of any nation (or any two countries together) to tax is no longer appropriate. Other countries will react aggr本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。