事件回眸2015年7月的一天,大型跨国集团B公司北京公司的财务人员来到了某区国家税务局国际税务管理科,就该公司对外支付一笔技术服务费的问题进行咨询:“您好,我们公司需要向境外的集团关联公司M支付一笔技术服务费,相关服务均发生在境外,金额2 000多万欧元,请问有哪些需要注意的税务问题?”鉴于B公司经常发生对外支付业务, Event Review On July 2015, one day, the financial officer of Beijing Company, a large multinational group B company, came to the International Taxation Management Section of the State Revenue Administration of a certain district to consult on the company’s external payment of a technical service fee: , Our company needs to pay a technical service fee to the offshore group affiliate M, all of which have occurred outside the country with an amount of more than 20 million Euros. What tax issues need attention? "In view of the fact that Company B often makes external payments business,