KCG 揆创国际 - KC Global 揆创国际 (Page 21)

BEPS Action 13: Transfer Pricing Documentation and Country-by-Country Reporting

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International Tax 国际税法

BEPS Action 13: Transfer Pricing Documentation and Country-by-Country Reporting

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International Tax 国际税法

BEPS行动十三：转移定价文档及国别报告

BEPS Action 12: Mandatory Disclosure Rules

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International Tax 国际税法

BEPS Action 12: Mandatory Disclosure Rules

In the article “BEPS Action 11: What is Tax Avoidance?”, research conducted by BEPS suggested that increasing the disclosure requirements for multinational corporations (“MNCs”) regarding tax avoidance could help reduce such practices. As a result, the OECD introduced Mandatory Disclosure Rules (“MDR”) as part of BEPS Action 12. One of

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International Tax 国际税法

BEPS行动十二：强制披露规则

The Difference Between Tax Avoidance and Tax Evasion

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Tax Basics 入门

The Difference Between Tax Avoidance and Tax Evasion

Many people assume that tax planning, tax avoidance, and tax evasion are all the same, but there are fundamental differences between the three. * Tax planning is legal. * Tax avoidance is not illegal. * Tax evasion is illegal. Tax planning refers to the legitimate use of tax incentives explicitly provided by laws

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Tax Basics 入门

避税与偷税的区别

一般人以为税筹（Tax Planning）、避税（Tax Avoidance）及偷税（Tax Evasion）一样，但三者有本质的差别。税筹合法，避税不是非法，后者非法。税筹是指充分利用法律法规明确给予的税务优惠。高新企业充分享受国家给予的15%企业所得税优惠就是属于税筹。避税是指法律法规没有明确否定的税务优惠。全国多地的核定征收政策（即按收入规模核定利润纳税，而不是按照实际利润纳税）就是属于避税了。偷税是指法律法规明确禁止的税务优惠。国家税务总局《关于企业所得税若干政策征管口径问题的公告》规定文物、艺术品资产的折旧、摊销费用不得税前扣除。如果企业将相关资产伪装成一般固定资产而将相关折旧、摊销费用税前扣除，那么就是属于偷税。虽然道理都懂，但依然搞不好税务。税筹很明确，但世界太复杂，可以被税法明确确定的优惠太少。毕竟，世界不是非黑即白的二元世界，在合法与非法之间有大量的不是非法的模糊灰色地带。这些地带所产生的节税即使是税务专家对其合法性也可能有很大的争议。我们在这一篇文章将会列出一些普遍的原则协助一般人税务优惠倾向属于避税（或倾向不是非法的）还是偷税的（或倾向非法

Private Placement Life Insurance: A Popular Tax Planning Tool for High-Net-Worth Individuals Abroad

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Tax Basics 入门

Private Placement Life Insurance: A Popular Tax Planning Tool for High-Net-Worth Individuals Abroad

PPLI, short for Private Placement Life Insurance, is a type of life insurance that has become a go-to tax planning solution for HNWIs abroad. Most people are familiar with traditional life insurance, where a policyholder signs a life insurance contract with an insurance company, pays premiums annually, and receives a

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Tax Basics 入门

私募人寿保险：国外高净值人士热门税筹工具

私募人寿保险（Private Placement Life Insurance，简称PPLI）在国外尤其美国是一种高净值热门使用的税筹工具之一。人寿保险（Life Insurance）大家都不陌生，投保人与保险公司签订人寿保险合同，投保人向保险公司每年支付保费，当受保人不幸去世时保险公司按保额支付赔偿。由于受保人年纪越大死亡机会越高，因此保费将越来越高。为了确保投保人一生都有足够资金支付保费，保险公司会让投保人在年轻的时候支付较多的金额，确保超出当年保费的部分随着保险公司的投资而增长，从而用来支付未来的保费。这种超出保费的部分称为现金价值（Cash Value）。由于人寿保险加强了社会的保护网，大部分国家都支持人寿保险的发展，其中给予个人所得税的免除或优惠。中国、美国、加拿大等税法明确人寿保险的赔款不纳入征税范围，现金价值的回报要么免税要么提供税务递延优惠。人寿保险对高净值虽然有税务吸引力，但有一个致命的缺点：就是现金价值的回报差。刚才提到现金价值是由保险公司投资的，毕竟保险公司的投资除了考虑回报率外也要兼顾稳健性及流动性，因此回报率自然较低。那么，一种既能实现税务优惠，又能让

Are European Banks Operating in Tax Havens Really Avoiding Taxes?

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Tax Cases 案例

Are European Banks Operating in Tax Havens Really Avoiding Taxes?

On September 6, 2021, the EU Tax Observatory, an independent tax research institute affiliated with the Paris School of Economics, published a report titled "Have European Banks Left Tax Havens? Evidence From Country-by-Country Data." Without even reading the report, one could guess the conclusion: European banks continue to

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Tax Cases 案例

在避税地经营的欧洲银行真的在避税吗？

2021年9月6日，巴黎经济学院（Paris School of Economics）的独立税务研究所欧盟税务观察（EU Tax Observatory）出版了一份报告名为《欧洲银行已经离开了避税天堂了吗？从国别报告数据取得的证据》（Have European Banks Left Tax Havens? Evidence From Country-by-Country Data)。不用阅读报告就可以判定结论：欧洲银行继续使用避税天堂避税。欧美大部分独立税务研究机构都是反避税的，因为支持避税的直接去律师事务所或会计师事务所给客户做税务筹划了，赚的多太多了，这篇文章将尝试质疑这些政治上有立场的组织的理据。事先声明一点，我们这样做不是为了洗脱欧洲银行避税的嫌疑，而是为了更好去识别什么是真避税，什么是假避税。各国及国际组织要打击的是真避税，而不是假避税，否则税务政策也无法有效引导实体经济向政府制定的方向发挥作用。

Does JP Morgan Have a Responsibility to Prevent Clients from Avoiding Taxes?

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Tax Cases 案例

Does JP Morgan Have a Responsibility to Prevent Clients from Avoiding Taxes?

In September 2021, JP Morgan reached a settlement with the French tax authorities over a long-standing tax dispute. The bank agreed to pay €25 million (approximately 200 million RMB) in settlement without admitting any wrongdoing. What makes this case particularly noteworthy is that the tax dispute did not involve JP

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Tax Cases 案例

摩根大通有责任防止客户避税吗？

2021年9月，摩根大通（JP Morgan）与法国税务局对一项多年的税务争议达成了和解协议，前者支付和解金2500万欧元（接近2亿人民币）但无需承认控罪。这个案例的特别之处就在于这项税务争议不是摩根大通本身的税务安排，而是协助客户进行避税。

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Tax Residence 投资移民

BEPS Action 11: What is Tax Avoidance?

BEPS Action 11 stands out from the other actions in one very obvious way: it has little to do with taxpayers themselves. As a result, it has received the least attention. From the perspective of tax planning and risk mitigation, BEPS Action 11 offers little practical value for readers. However,

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Tax Residence 投资移民

BEPS行动十一：什么是避税？

BEPS行动十一跟其他行动有一个非常明显的区别，就是基本上跟纳税人没有任何关系，所以这个行动受到的关注度最低。从税务筹划及风险规避的角度来看，BEPS行动十一没有任何向各位读者介绍的价值。不过，从了解什么是避税、避税的程度、对各国因避税而导致的经济损失规模、各国政府如何监控避税等，这些让我们对避税有更深更广的认识。 BEPS行动计划十一主要分为四个部分，包括： * 评估与BEPS分析相关的现有数据源 * 反映BEPS的指标 * 衡量BEPS及反避税的规模及经济影响 * 为未来监测BEPS提供更好的数据和工具其中，第一点及第四点关注现有BEPS相关数据的问题，以及未来如何解决数据收集的困难。这两部分对我们了解避税的意义不大，我们在这篇文章不会进一步介绍，有兴趣的读者可以直接阅读BEPS行动计划十一的最终报告以了解具体情况。

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Jurisdictional Tax 国家及地区税法

Canadian Tax Law

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Jurisdictional Tax 国家及地区税法

加拿大税法

Analysis of Zheng Shuang's Tax Evasion Case and Its Implications

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Tax Cases 案例

Analysis of Zheng Shuang's Tax Evasion Case and Its Implications

On August 26, 2021, the Shanghai Municipal Tax Service's First Inspection Bureau revealed that actress Zheng Shuang had failed to declare personal income of 191 million RMB from 2019 to 2020. She evaded 45.27 million RMB in taxes and underpaid an additional 26.52 million RMB. As

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Tax Cases 案例

郑爽偷逃税事件分析及启示

2021年8月26日，上海市税务局第一稽查局已查明艺人郑爽2019年至2020年未依法申报个人收入1.91亿元，偷税4526.96万元，其他少缴税款2652.07万元，并依法作出对郑爽追缴税款、加收滞纳金并处罚款共计2.99亿元。网上有一篇热文《郑爽的逃税操作，业内人士都叹为观止》介绍了具体的避税内容，我们就不再重复了。我们在这篇文章将讨论：郑爽究竟违反了哪一条税法？郑爽为什么罚得那么重？以及郑爽对个人税务筹划的启示。注：本篇文章属于网站专有内容，小红书并未上载。

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Tax Cases 案例

McDonald’s Tax Planning in Europe

On December 3, 2015, the European Union announced a formal investigation into McDonald’s use of tax rulings in Luxembourg to avoid taxes. The investigation revealed that since 2009, despite generating significant profits in Luxembourg (in 2013 alone, McDonald’s earned over €250 million, approximately 1.9 billion RMB), the

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Tax Cases 案例

麦当劳的欧洲税务筹划

2015年12月3日，欧盟宣布对麦当劳利用卢森堡的税收裁定进行避税展开正式调查，前者发现麦当劳自2009年起在卢森堡即使赚取了大量的利润（单单在2013年麦当劳在卢森堡就赚了超过2.5亿欧元，也就是约19亿人民币），也从来没有缴纳任何企业所得税，背后的理由就是纳税人利用卢森堡在2009年给予的两次税收裁定。欧盟税收女王Margrethe Vestager在当天宣布对麦当劳调查表示：根据欧盟国家援助规则，（欧盟竞争委员会）必须非常仔细地审视一项同意麦当劳在卢森堡或美国对其欧洲特许权使用费收入不征税的税收裁决。国家间双重征税条约的目的是避免双重征税——而不是为了双重不征税。不过，调查过了接近3年后，欧盟竞争委员会在2018年9月19日却表示相关税收裁定没有违反欧盟国家援助规则！税收女王在宣布调查结果当天坦诚： …我们的深入调查表明，本案双重不征税的原因是卢森堡与美国税法不匹配，而非卢森堡（给予麦当劳）的特殊待遇。因此，卢森堡没有违反欧盟国家援助规则。当然，事实仍然是麦当劳没有为这些利润缴纳任何税款——从税收公平的角度来看，这不应该是这样。这就是为什么我非常欢迎卢森堡政府正在采

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Jurisdictional Tax 国家及地区税法

UAE Tax Law

The Tax Justice Network, an international organization promoting tax fairness, annually publishes a ranking of global tax havens. In 2021, a new name appeared in the top 10: the United Arab Emirates (UAE). The UAE is rapidly rising as a tax haven that has caught the world’s attention. The

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Jurisdictional Tax 国家及地区税法

阿联酋税法

国际组织税务公平联盟（Tax Justice Network）每年公布全球税务天堂的排名，而2021年的首10位的榜单中出现了新面孔，它就是我们这篇文章的主角：阿联酋，它目前正在崛起成为全世界瞩目的税务天堂。阿联酋成为避税天堂的原因主要包括：

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Tax Cases 案例

Nike's Tax Planning

On 10 January 2019, Margrethe Vestager, the EU's "Tax Queen" launched a challenge against Nike: "Member States should not allow companies to set up complex structures that unduly reduce their taxable profits and give them an unfair advantage over their competitors. The [European Competition] Commission

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Tax Cases 案例

耐克的税收筹划

2019年1月10日，欧盟税收女王维斯塔格（Margrethe Vestager）向耐克发起了挑战： “成员国不应允许企业建立复杂的结构以过度减少其应税利润，并给予他们相对于竞争对手的不公平优势。（欧盟竞争）委员会将仔细调查耐克在荷兰的税收待遇，以评估其是否符合欧盟国家援助规则。与此同时，我欢迎荷兰为改革其企业税收规则并帮助确保企业在欧盟的公平竞争环境中运营而采取的行动。” 耐克尝试阻止女王的进攻，以相关证据不充分为理由向欧盟法院申请终止相关调查。2021年7月14日，欧盟最高法院（EU General Court）判决耐克败诉，欧盟委员会将继续使用权力对耐克避税展开调查。这一切争议都是来源于轰动一时的“天堂文件”（Paradise Papers）的泄露事件。

BEPS Actions 8-10: Transfer Pricing and Value Creation

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International Tax 国际税法

BEPS Actions 8-10: Transfer Pricing and Value Creation

One of the most crucial concepts in international taxation is Transfer Pricing (“TP”). TP requires that the pricing of transactions between related parties must align with comparable transactions between independent third parties. In other words, related-party pricing should match market prices to prevent multinational corporations from artificially shifting taxable profits