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论文作者:英语论文论文属性:学期论文 termpaper登出时间:2014-11-10编辑:zcm84984点击率:15487
论文字数:4006论文编号:org201411071254577935语种:英语 English地区:美国价格:免费论文
摘要:本文是一篇税收和税收制度的历史和管理国际法论文,税和税收制度已经存在远远超出内存限制。它一直是历史,社会和整个行政组织发展的动力。在现今的英国,与所有错综复杂的经济制度一样,税收的根本意义,可以从它的绝对的和明显的结果可以看出。
The spectacular boost of cross-border trade and investments has raised an increasing number of international taxation issues. As economic activities involve more and more countries, problems involving the relations of national tax systems have also increased. Existing tax rules which were formed in a more closed economic atmosphere can discourage international activity. They can bring about discrepancy between countries as the appropriate tax treatment of an international business and between tax payers and governments. Unresolved international tax disputes can undermine cooperation and discourage investment and so become a serious impediment to global development. [6] As an organization of developed countries whose purpose is to expand world trade and maintain stability. The functions of these treaties are to avoid double taxation on the same income and to determine which country has the right to tax income of particular types and particular origin. Double taxation treaties also provide for the exchange of information between revenue bodies and mutual assistance in collecting tax. [7]
The Fiscal Committee of the Organisation for European Economic Co-operation (OEEC), which later became the OECD, published a draft instalment of how a model treaty on international taxation might look. The global economy was starting to become more integrated in the 1950s and the intention was to assist businesses and governments by helping to avoid double taxation and to prevent tax evasion. The question to resolve was straightforward enough: how would governments claim their rightful taxation from mounting international businesses, while not leaving corporations worried about being unfairly taxed across the different jurisdictions in which they operate? Today there are more than 3,000 tax treaties in force around the world based on the OECD model [8] .
Quite simply, the OECD model has ascertained itself as the means of resolving the most widespread problems that arise in the field of international taxation. By facilitating a certain harmonisation of double tax treaties, it steers bilateral negotiations and helps settle disputes on a uniform basis. Considering a hypothetical example on double taxation, if a US company sells its products in the US and derives income from this activity, it will pay taxes in the US. If the same company sells its products also in France, it may well have to pay tax on the same income both in France and in the US. But how much tax should the company pay and to which tax authority? The detrimental effects of getting this double taxation wrong on international trade, investment and confidence are self-evident. Clearly, neither business nor government wants to be out of pocket or feel discouraged or discriminated against. Double tax treaties help resolve these conundrums by providing agreed rules for allocating taxing rights on cross-border income between the two countries, so that the US company is free from double taxa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。