数字经济国际税收治理变革：案例、专题与评注篇
| 书 名： |
数字经济国际税收治理变革：案例、专题与评注篇 |
| 英 文 名： |
REFORM OF INTERNATIONAL TAX GOVERNANCE IN THE DIGITAL ECONOMY：CASES，SUBJECTS AND COMMENTARIES
|
| 作 者： |
曹明星王卫军 何杨 |
| I S B N： |
978-7-5201-9107-4 |
| 丛 书 名： |
百年变局中的国际税收改革
订阅
|
| 关 键 词： |
信息经济 数字经济 国际税收 税收治理 |
| 出版日期： |
2022-07-01 |
中文摘要
本书作为“数字经济国际税收治理变革”系列研究的第三部，从纷繁芜杂的社会现实中搜寻了关于数字经济国际税收改革的相关案例，分为九个主题进行阐述分析，并做了简单评述。第一是分析苹果公司和谷歌公司的避税案例，反映当前国家间严峻的避税与反避税斗争形势；第二是分析Facebook、谷歌等公司的经营模式，以反映蓬勃发展的数字经济；第三是分析《显著数字存在提案》《数字服务税提案》等，以此来展示市场国对当前数字经济税收机制的变革之策；第四是分析跨国数字企业巨头利用各种创新方式来避税，以反映企业态度和对策；第五是分析美国政府和美国学者提出的基于目的地的现金流量税，反映以美国为代表的居民国采取的对策；第六是分析欧盟的《统一企业所得税税基方案》，反映经济体内部的考量与应对；第七是分析南方国家、美国税收基金会等对双支柱方案的看法，以不同视角反映不同声音；第八是分析英国牛津大学、美国密歇根大学的多位学者对未来税制的建议，突出学者的思考；第九是分析了联合国国际税务合作专家委员会、经济合作与发展组织的最新改革，反映其对数字经济下国际税收改革的努力。
本书是对本系列前两部研究内容的注释和支撑，对当前的数字经济国际税收改革全景进行原貌呈现，以便从不同侧面认识当前的现状、矛盾，了解各方采取的对策。
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数字经济时代税制改革的未来
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