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On Legal Mechanism Against International Tax Avoidance Engaged by Transnational Stars

Author: HeJin
Tutor: JiangXinMiao
School: Hunan Normal University
Course: International Law
Keywords: Transnational star International tax havens OECD Model Legal mechanisms
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 97
Quote: 0
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Abstract


International tax havens as the thorny issue of the field of international tax law, has been an important object of study of the classic academic theory. However, with the rapid rise of the cultural industry in recent years, the growing wealth of emerging transnational star as an international tax avoidance main economic elements to the international tax system brought the impact of the flat-footed. Entertainment and sports industry the world stage for multinational star concealment of taxable income provides the advantages of different from other industries, to circumvent the tax burden of the high-tax countries and immigration tax havens or join Star Leasing Company celebrity tax refugees phenomenon, further exacerbated by the international The loss of tax revenue, the distortions in international tax competition. In this regard, both domestic and international law from the different levels of targeted anti-avoidance measures, such as the withholding tax system, OECD template 17. Although these tax rules of transnational star international tax avoidance has played a certain role in prevention, but the 17 artists and athletes Terms already unable to cope with the ever-changing tax avoidance by multinational star means, but also the essence of domestic regulations made the difference this chronic illness has been the entry point for transnational star international tax havens. The development of mature anti-avoidance rules, established by law the special precautions institutions and give their guard against power, resulting in an overall build efficient transnational star international tax avoidance prevention mechanism, and try to avoid the negative impact of transnational star international tax system based on the abnormal flow of tax. Establish a legal part of the mechanism that the legal concept of the formation of the legal text, the implementation of the law and the law of self-perfection as a logical basis, using comparative analysis and specification studies combined, a combination of theoretical analysis and comprehensive research, empirical analysis and Critical Studies combining research methods, conducted a comprehensive analysis of cross-star international legal mechanisms to prevent avoidance. First, starting from the theoretical basis of the cross-star international tax avoidance, explain the legal basis to prevent tax avoidance by multinational star, to build a prevention mechanism to provide legal guidance of the concept; Secondly, the focus on the legal status of international tax havens to prevent transnational star, pointed out that Article 17 of the OECD Model defects on the legal text of the lag, the taxation rules on cross-Stars differences, combined with the new trend of cross-border international tax havens star, the practical significance of building a prevention mechanism; once again, from the whole, the proposal on the abstract level set up to prevent institutions as the power to the main body, in accordance with the relevant principles and applies the appropriate mode, combined with the the Pavarotti case and Sting case to explain the implementation process and implementation of the effect of the cross-star international tax avoidance prevention mechanism against Transnational star international tax avoidance; Finally, multilateral tax treaty The main innovations proposed countermeasures to improve the cross-star international tax avoidance prevention mechanisms, respectively, from the point of view of international law and domestic law.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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