摘要
欧盟已先后裁定卢森堡税务机关与菲亚特,荷兰税务机关与星巴克,以及爱尔兰税务机关与苹果签订的税收决议构成非法国家援助。通过判例和法条,欧盟详细解释了国家援助法在税收措施上的应用。该制度正成为欧盟打击跨国公司避税的有力工具,其在内容和程序设计上对我国有重要启示。
The European Commission has decided that certain tax rulings between some member states and multinational enterprises （MNEs） constituted illegal state aid, including the tax rulings between Fiat and the tax authority of Luxembourg, Starbucks and the tax authority of the Netherlands, and Apple and the Irish tax authority. Based on the case law and regulations, the Commission has explained the application of the State Aid Law in tax measures. As a powerful tool to combat MNEs＇ tax avoidance, the EU State Aid Law provides important enlightenments for China.
出处
《国际税收》
北大核心
2017年第3期57-61,共5页
International Taxation In China
关键词
欧盟国家援助法
反避税
选择性
税收决议
跨国公司
EU State Aid Law
Anti-tax avoidance
Selectivity
Tax ruling
Multinational enterprise
