發(fā)布時間：2018-02-04 05:39

  本文關鍵詞： 歐洲稅收一體化 BEPS項目 軟法 硬法 英國脫歐　出處：《歐洲研究》2017年01期 　論文類型：期刊論文

【摘要】：由于基礎條約授權不同,歐盟在關稅、間接稅和直接稅領域采取了不同的介入機制,造成了這三個領域的一體化程度不一,而且直接稅領域成為一體化的瓶頸。從2013年開始,歐盟利用參與BEPS項目的契機,頒布了多項軟法措施來指導成員國如何打擊跨國公司的避稅行為,并且在2016年6月成功通過了《反避稅指令》,規(guī)定了成員國制定反避稅措施時必須遵循的原則,削弱了成員國在直接稅領域的稅收主權,將歐洲稅收一體化進程向前推動了一大步。雖然之后的英國"脫歐"公投給歐洲一體化走向蒙上了一層迷霧,但在稅收領域,各成員國在增加財政收入、打擊逃避稅和爭取國際規(guī)則制定權等問題上的共同利益并未改變,所以歐盟仍有機會繼續(xù)利用BEPS項目來推進歐洲稅收一體化。
[Abstract]:Due to different basic treaty mandates, the EU has adopted different intervention mechanisms in the fields of tariffs, indirect taxes and direct taxes, resulting in different degrees of integration in these three areas. Since 2013, the EU has taken advantage of the opportunity of participating in the BEPS project to issue a number of soft law measures to guide its member countries to combat the tax avoidance behavior of transnational corporations. In June 2016, the Anti-tax avoidance Directive was successfully adopted, which stipulates the principle that member countries must follow when formulating anti-tax avoidance measures, and weakens the tax sovereignty of member States in the field of direct tax. The process of European tax integration has taken a big step forward. Although the subsequent referendum on Brexit put Europe in a fog, in the area of taxation, member countries are increasing their revenues. The common interest in combating tax evasion and fighting for international rulemaking has not changed, so the EU still has a chance to continue to use the BEPS program to advance European tax integration.
【作者單位】： 華東政法大學國際法學院;
【分類號】：D95;DD912.2
【正文快照】： 歐盟要營建一個貨物、人員、服務和資本都能自由流動的單一市場,就必須清除成員國間的稅收壁壘,所以在過去的五十余年內,歐盟機構一直將“軟法”和“硬法”措施并用,(1)在成員國間推行歐洲稅收一體化。目前,歐盟關稅領域和間接稅領域的一體化已經基本完成,但在直接稅領域,歐盟，

本文編號：1489483