會計學dissertation_國際稅務制度_代寫留學生會計dissertation
國際稅制作為主要的獨立稅收管轄制度仍然有它的獨特優勢，它可以避免雙重征稅和防止國際間的避稅和逃稅。它不但能最大程度的保證稅收的公平合理性，也能充分平衡跨國納稅人和國家之間的利益分配。
International taxation system still has its purpose and principal, such as the principal of independent tax jurisdiction, avoid double taxation and prevent international tax avoidance and tax evasion. All above the principal in order to achieve the levy tax is fair and reasonable, which include the cross taxpayers and the distribution of benefit between countries.
因此，稅收管轄權是國際稅制中不能改變的一個事實。這最主要的原因是它能導致跨國集團，僅僅作為一個單一的經濟體，而不是獨立的稅收個體來支付應該繳納的稅費。
Therefore, Tax jurisdiction is a fact that the international tax system cannot be changed, which is the main objective reason leads the multinational group do not pay one tax return instead of several separate tax as a single economic entity.
然而，跨國公司統一繳納稅款也并不一定擁有其它的優勢和好處。在跨國集團中，集團附屬的公司一般都在所在國繳納稅款，因為這有利于控股公司對附屬公司規范管理的要求。
However, multinational companies are not uniform to pay tax also has its advantages and benefits. On transnational group, subsidiary companies pay tax in the resident country, which is benefit for holding company has a good understanding for the subsidiary companies.
With globalization and the progressive removal of barriers to trade, an increasing number of companies develop international activities. However the multinational group always faces the afflictive reality that all their foreign subsidiaries in one or more foreign countries have to be considered as the separate individual to pay the tax as per current international tax system. In this paper we consider the reasons behind this phenomenon and analyze the impact of international taxation on multinational enterprises, thus discuss whether the international tax system should be changed.
a) International taxation generally refers to the tax treatment of cross-national transactions. Since each nation has its own tax rules and the rules of one nation are rarely perfectly meshed with those of another. In principal, two methods of taxation have been distinguished for direct taxes such as personal and corporate income taxes: the territorial (or source) system of taxation and the worldwide (or residence) system. Regardless of which method of direct taxation is used, the tax code must provide a set of rules determining residency.
As we all know, the sovereign state is the basic subjects of international law, jurisdiction is one of the fundamental rights of the country. Jurisdiction refers to all sovereign independent countries have exercise their legal rights of all people, things and events within their country, which one of the important properties of national sovereignty. Also, Tax jurisdiction is an important manifestation of national sovereignty in the tax field that it is a sovereign national government to exercise the power to collect tax.#p#分頁標題#e#
There are two principles of tax jurisdiction: the first one is principle of independency, which means the government has the right to their own will to decide whose tax payer, which taxes levy and how much tax levy. The other one is binding principles, as one of the international community; every country must respect the sovereignty of another countries, which cannot infringe upon the tax jurisdiction of other countries. For example, tax behavior of a country's tax authorities shall not be implemented in another country.
b) Most of the structure of multinational firms reflects a desire to minimize the firm’s overall worldwide tax liability. More precisely, there is evidence that multinational firms are designed so as to avoid parent-country corporate income taxation. This is a global issue that governments need to face.
General to say, international corporate always use the method of shifting profits from a high-tax jurisdiction to a low-tax one, which can based on the different tax rate to save tax. One of those methods is to borrow more in the high-tax jurisdiction and less in the low-tax one. This shifting of debt can be achieved without changing the overall debt exposure of the firm. The other is through the pricing of goods and services sold between affiliates. Furthermore, contract manufacturing, hybrid entities, and hybrid Instruments are also good ways of tax avoidance. However, most of ways of tax avoidance should be based on a factor, which is the multinational group should have branch in different country, also, the branch have to pay tax on the basis of different tax law. The multinational group can through this way to save tax, which is the their own reason of companies want to pay tax respectively.
Tax plays an important role in reinforcing the world economic order fostered by the developed world. In particular, both the residence and source international tax systems provide substantial relief for income derived from offshore production of goods and services. This section describes the corporate tax system applicable to a multinational company with foreign subsidiaries.
Multinational companies increasingly become a major main taxpayer of state tax in the modem economy. Therefore, the relationship of realization of the tax function and multinational companies is inextricable. Multinational companies want to take a variety of tax avoidance strategies, on the other side, this behavior can also be a power to stimulate the improvement of tax law.
In fact, when the companies are looking for the tax avoidance schemes, they also hope the country’s tax system is perfect at the same time, which not only avoid unnecessary losses, and also receive more benefit. So, a different tax system will lead to a different response behavior of company, which is very obvious influence of multinational companies. One of the tax problems is double taxation, which is the common problem faced by companies and governments all over the world.
As long as those receiving income are classified by all countries in the same mutually exclusive way as residents or nonresidents, and all countries use the same method of taxation, there is no problem of double taxation. Double taxation problems arise because countries have different residency rules and tax systems. For example, some countries use a territorial system when defining income while others use a residence basis for determining what income is taxable. Talpos and Enache (2001) appreciate that international double taxation is subjecting to direct taxation the same taxable matter for the same period of time, by public authorities in different countries. Double taxation will not only affect the profit of corporations, but also discourage foreign direct investment. All of these gave multinational corporations many troubles. Moreover, it has increased the management costs of corporations.
Regardless of which method of direct taxation is used, the tax code must provide a set of rules determining residency. For individuals, residency is usually determined by a test based on the number of days an individual is present in a country. Unlike other countries, US citizenship also triggers the definition of a resident for US tax purposes. For corporations, this may be triggered by incorporation (as in the US) or by the place of management and control. The UK relied exclusively on the place of management and control until 1988. Since 1988, UK residency for a corporation may be triggered either by incorporation, or by the place of management and control.
The consolidated accounts prepared by the holding company, which most often refers to the financial reporting statement of a parent company and its subsidiaries. The guiding principle of consolidated financial statements is that of the 'single entity' principle. The aim of consolidated financial statement is to show the performance of the group as if it were a single entity. There are four main types of financial reporting statements, the balance sheet, income statement, statement of cash flows, and statement of shareholder's equity. These four statements are respective reflect the four aspects of company’s performance. Through to use consolidated accounts, holding company can analyze the performance situation of subsidiary companies, because of the financial performance of subsidiaries directly influence their holding company. If a subsidiary is performing poorly, it has a direct negative impact on the holding company. The opposite is also true.
The principal purpose of income tax treaties is to promote, by eliminating international double taxation, exchanges of goods and services, and the movement of capital and persons. It is also a purpose of tax treaties to prevent tax avoidance and evasion. Interpreting the above paragraph literally,http://ukthesis.org/kjlw/ the main purpose of a tax treaty is elimination of (juridical) double taxation, while it is also a purpose of a tax treaty to prevent tax avoidance and evasion.#p#分頁標題#e#
Whether the multinational group should pay tax uniformly, which is the international issue, it is also a problem of Economic autonomy and sovereignty. This article focus to analyze the reason of why multinational group cannot pay tax uniformly, the principles of the independence jurisdiction of the international tax law is the external reason; tax avoidance motivation is the internal reason of their corporation. Furthermore, each subsidiary pay tax respectively will bring more troubles to multinational groups; such as Procedures will be complex, paying more tax. Even though the holding company could easier analyze the performance of each subsidiary by the taxation, but it still cannot break the principal of the jurisdiction.….
