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Research on Regulation of Taxation Evasion Based on Thin Capitalization for Transnational Enterprise

Author: TianZhiPing
Tutor: LiSiQi
School: Hunan University
Course: Legal
Keywords: Multinational Thin capitalization International tax havens Legal Regulation
CLC: D996.3
Type: Master's thesis
Year: 2008
Downloads: 309
Quote: 3
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Abstract


Thin capitalization refers to corporate investors in order to achieve tax avoidance purposes or other purposes, the choice of corporate financing, reduce the proportion of the share capital, to increase the proportion of liabilities, loans instead of offering financing. In recent years, enterprises, especially multinational enterprises by reducing the share capital, to expand the size of loans to shift taxable income to increased interest expense, the tax burden is minimized, the negative impact can not be ignored relevant national tax equity. It has gradually become a multinational widely used form of tax avoidance. The OECD Model United Nations templates advocate are two ways to deal with thin capitalization: (1) normal trading method. (2) a fixed rate. The United States in 1976 to develop the thin capitalization tax system (IRC 385), 1989 163 J Terms perfect Subsequently, the United Kingdom, France, Germany, Canada, Australia and other countries have also introduced and the development of the tax system, when the tax reform in 1992, Japan formally introduced the thin capitalization tax system. The implementation of the new Enterprise Income Tax Law, the imputation tax involved in the reform of the system of tax incentives for foreign investment, especially in various equity investments preferential treatment ranging compression, future capital projects in China has gradually liberalized foreign exchange controls, thin capitalization inevitable more and more multinational investors use as seek maximum profit after tax avoidance. China should learn from Western developed countries successfully thin capitalization tax system experience based on the combination of China's basic national conditions, as a turning point in the implementation of the new Enterprise Income Tax Law, the Safe Harbor Principles to build the country's thin capitalization tax system, focus on the following aspects: (1) determine the appropriate debt / equity ratio, the minimum level of control and adjustment of the related parties. Suitable determined to be between 30% to 40%. (2) clearly fixed debt / equity ratio is calculated object. According to China's actual situation, the safe harbor ratio should be based on individual shareholders object to calculate. (3) clarify the scope of debt capital and equity capital. Debt capital should be defined for enterprises from all related parties, directly or indirectly, in accordance with the contract require regular fixed income paid in cash or other forms of non-cash borrowed funds, including of non-resident banks with investment alternative fixed interest rates and long-term loans; linked to the income of a company which is a resident of the floating-rate loans; loan back-to-back loans or entrusted loans; hybrid loans with a double feature of loans and equity investments; unrelated third party, but recourse to shareholders. (4) to clarify the calculation of excess interest and processing. Corporate income tax and withholding tax levied in accordance with the dividend tax rate. While strengthening international tax cooperation.

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CLC: > Political, legal > Legal > International law > International Economic Law > International Tax Law
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