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本案例是根据真实事件编写的,“A B C”是本刊为叙述方便而作的安排。由于该案涉及到众多国际税收概念范畴的界定,并且在新兴科技服务领域案件中有示范性作用,因此受到国际组织及跨国公司的广泛关注。本案经过四年的辩论,已上诉至当地高级人民法院,目前仍在等待最终的判决。从中我们也可以看到A B C卫星公司税收筹划的缜密。本刊向熟悉此事件的北京大学经济学院刘怡副教授邀约了这一稿件,以引起关注与思考。
This case is based on real events. “A B C” is an arrangement made by this journal for convenience of narration. Since the case involves many definitions of the international tax category, and has an exemplary role in emerging technology service cases, it has drawn wide attention from international organizations and multinational corporations. After four years of debate, this case has been appealed to the local high court and is still awaiting the final verdict. From which we can also see A B C satellite tax planning careful. The journal invited Associate Professor Liu Yi from Peking University School of Economics familiar with the incident to invite this manuscript to arouse concern and reflection.