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法国专门针对国际避税的税收立法始于本世纪70年代。在这以前,“国际避税”的概念几乎不被法国人知晓。适用于国际避税的法律也只有《税收总法典》中关于“非正常管理行为”的第39条,关于联属企业转移利润的第57条和关于“权利的滥用”的第1649条5 B(即现在编入《税收程序编》的第 L64条等三个条款)。1970年以后,法国意识到国际避税和逃税给国家财政带来的日益严重的损失,着手制定了一系列的对付国际避税的专门条款,其中最主要的有《税收总法典》第155条 A 和第238条 A 以及1980年1月18日生效后被编入《税收总法典》第209条 B 的财政法令第70条。现做一详细介绍。1、税收程序编第 L64条。
France tax legislation specifically for tax avoidance began in the 1970s. Before that, the concept of “international tax avoidance” was hardly known to the French. Applicable to the international tax avoidance law only the “Tax Codex” on “irregular management behavior ” Article 39, Article 57 on the transfer of profits of affiliates and “abuse of rights ” Article 1649 5 B (ie, the three provisions currently included in Article L64 of the Tax Procedures). After 1970, aware of the increasingly serious loss brought by international tax avoidance and tax evasion to state finances, France started to formulate a series of special articles on international tax avoidance. The most important of these were Section 155 A of the General Revenue Code Article 238A and Article 70 of the Financial Decree incorporated into section 209B of the General Revenue Code after entry into force on January 18, 1980. Now make a detailed introduction. 1, the tax code section L64.