摘要
跨国并购作为跨国公司对外投资的方式之一.其母公司更多地选择在企业内部各独资子公司之间建立有效的关联机制,维护其企业异质性优势,以实现其全球战略发展的目标。在大量关联交易中引发的跨国间无形资产转让、劳务费用的支付、金融衍生品的买卖而产生的避税行为将进一步加剧.这对我国的反避税政策的完善提出了新的挑战。在剖析跨国公司在华并购特征的基础上.提出完善我国反避税政策的思考以维护我国的税收权益和国家主权。
Cross-Border Mergers and Acquisitions （M＆A）, is one of the methods of the Foreign Direct Investment （FDI） from multinational corporations. Most multinational corporations are liable to establishing their connected transaction mechanism among their subsidiary companies in order to take the advantage of heterogeneity and strategic decision-making for their global strategic goal. Consequently, the tax-avoidance which derives from intangible assets transfer, labor costs, financial derivative transactions would become more common, which puts forward new challenge for our policy against tax-avoidance. By analyzing the characteristics of M ＆ A in those transnational corporations, this article renders some new ideas for the improvement of our anti tax-avoidance policy, which could ensure our tax incomes and national sovereignty.
出处
《改革》
CSSCI
北大核心
2008年第3期103-106,共4页
Reform
关键词
跨国公司
并购
反避税
transnational corporations, M ＆ A, anti tax-avoidance
