摘要
我国企业跨境并购规模增长迅速,其中涉及的税务风险问题不可忽视。本文以中国企业到哈萨克斯坦收购油气企业为例,基于哈萨克斯坦油气行业相关税收规定,解析企业跨境并购常见股权架构模式,结合不同并购环节提示相应的税务风险,并为企业防范管理跨境并购税务风险提出建议。
The scale of cross-border mergers and acquisitions of Chinese enterprises is growing rapidly, and the tax risks involved cannot be ignored. The paper takes a Chinese company acquiring a Kazakhstan oil enterprise as a case study. Based on relevant tax regulations of kazakhstan oil-gas industry, the paper analyses the common equity structures in the cross-border mergers and acquisitions, and figures out the corresponding tax risks in the different stages of the acquisition. The paper also puts forward relevant suggestions for enterprises to manage and prevent tax risks in cross-border mergers and acquisitions.
出处
《国际税收》
北大核心
2017年第9期47-51,共5页
International Taxation In China
基金
中央财经大学青年教师发展基金重点项目"国际税收协定
跨境资本流动与企业走出去--基于一带一路背景的分析"(QJJ1601)
中央财经大学中国财政发展协同创新中心的资助
