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在经济全球化和知识经济的背景下,跨国企业经营的全球化趋势愈发加强,公平交易法与全球公式法之争愈发激烈。最近,美国法院的一起判决,在世界范围内,特别是在北美与欧洲,引起了轩然大波,通过此案和对此案的热烈讨论及激烈争辩,我们又一次感到了全球公式法对国际税法冲击是必然的、实质性的,颠覆性的改变是可能发生的。这个问题对有大量资本引进来、走出去的我国来说非常重要。我们必须跟踪这个问题的发展,及早做好准备。
In the context of economic globalization and knowledge-based economy, globalization of the operation of transnational enterprises has become more and more intensified. The dispute between the fair trade law and the global formula law has become increasingly fierce. Recently, the verdict of a U.S. court caused an uproar all over the world, especially in North America and Europe. Through this case and heated discussions and heated arguments on the case, we once again felt the impact of the global formula law on international tax laws Is inevitable, substantive, disruptive changes are possible. This issue is very important for our country, which has a lot of capital to introduce and go abroad. We must track the development of this issue and make preparations as soon as possible.