案情介绍2015年,国家税务总局开展了非居民企业2012~2014年取得来源于中国境内的特许权使用费、利息所得专项税收风险核查工作。针对此项工作,某省局国际税务管理处通过“国际税收专题检查实时沟通及数据统计平台”及时向各地下发了第三方信息。其中一条信息引起了税务人员的注意:A公司在2012~2014年 Case Presentation In 2015, the State Administration of Taxation conducted a special tax risk verification for non-resident enterprises that obtained royalties from the territory of China from 2012 to 2014 and interest income. In response to this work, a provincial Bureau of International Taxation issued third-party information to all localities in a timely manner through the “Real-time Communication and Data Statistics Platform for thematic Inspection of International Taxes”. One of the messages caught the attention of tax officials: Company A from 2012 to 2014