外国税制教学全套课件程黎范信葵 Chapter IX.ppt

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1、ChapterIXTaxSystemIntheEuropeanUnionTaxpolicyintheEuropeanUnion(EU)consistsoftwocomponents:directtaxation,whichremainsthesoleresponsibilityofMemberStates,andindirecttaxation,whichaffectsfreemovementofgoodsandthefreedomtoprovideservices.Withregardtodirecttaxation,MemberStateshavetakenmeasure

2、stopreventtaxavoidanceanddoubletaxation.TaxpolicyensuresthatcompetitionbetweenMemberStatesontheinternalmarketisnotdistortedbydifferencesinindirecttaxationratesandsystems.MeasureshavealsobeenadoptedtopreventtheadverseeffectsoftaxcompetitionifcompaniestransfermoneybetweenEuropeanUnionMemberSta

3、tes.1Directtaxation1.1Overview1.1.1BackgroundUnderCommunitylawMemberStatesarelargelyfreetodesigntheirdirecttaxsystemssoastomeettheirdomesticpolicyobjectivesandrequirements.However,nationaltaxrulesdesignedsolelyorprimarilywiththedomesticsituationinmindmaygiverisetoincoherenttaxtreatmentwhenap

4、pliedinacross-bordercontext.Anindividualorcorporatetaxpayerinacross-bordersituationmaysufferdiscriminationordoubletaxationormayfaceadditionalcoststhroughhavingtocomplywithseveraldifferentrules.Themainobjectivesofacoherentandco-ordinatedtaxapproachareto:Eliminatediscriminationanddoubletaxati

5、on,Preventunintendednon-taxationandevasion,andReducethecompliancecostsassociatedwithbeingsubjecttomorethanonetaxsystem.1.1.2AimsThepurposeofthisCommissioninitiativeistopromotesolutionstothecommonproblemsposedbytheinteractionofmultipletaxsystemsinthecontextoftheInternalMarket.1.1.3Co-ordina

6、tionandharmonizationofthecorporatetaxbaseThisinitiativefortheco-ordinationoffiscalsystemscomplementstheCommission'songoinglegislativeinitiativesinthedirecttaxarea.TheCommissionbelievesthattheonlysystematicmeansofaddressingtheunderlyingtaxobstacleswhichexistforcompaniesoperatinginmorethanoneM

7、emberStateistoallowmultinationalgroupstobetaxedforalloftheiractivitiesintheEUonacommonconsolidatedcorporatetaxbase.1.1.4Possibleareasforco-operationbetweenmemberstatesInconjunctionwiththisCommunication,theCommissionhaspublishedtwocommunicationsinth