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时间:2021-10-01 18:54 来源: Essay代写

摘要:本文是留学生essay代写范文,主要讲述国际商务税收的历史背景包括历史改革等相关内容,以及国际税收竞争所产生的......

代写essay|国际税收竞争的影响

The Effect of International Tax Competition

 

本文旨在介绍国际商务税收的历史和过去几十年的税收改革,探讨国际税收竞争的影响。在第一段,我们将介绍从第一次世界大战到近几年的国际税收的历史。在欧盟和七国集团的最后两个十年的税制改革也表明在这段。随着国际经济和商业税收的发展,各国竞相相互竞争,以吸引外国投资。在第二节中,我们将介绍国际税收竞争,并提出了一些国际税收竞争的经验证据。然而,近年来国际税收竞争的影响却一直存在争议。在第三段,国际税收竞争的负面影响将被讨论,并将在下面的段落中讨论的正面影响。

 

This essay is aim to present the history of international business taxation and the tax reform in the past few decades and discuss the effect of international tax competition. In the first paragraph, we will introduce the history of international taxation from the World War I to recent years. The tax reform in the last two decades of EU and G7 countries also be indicate in this paragraph. As the development of international economy and business taxation, countries compete with each other in order to attract foreign investment. In paragraph two, we will introduce the international tax competition and present some empirical evidences of international tax competition. However, the effect of international tax competition has been debated fierce in recent years. In paragraph three, the negative effect of international tax competition will be discussed and the positive effect will be discussed in the following paragraph.

 

James (1998) states that taxation is "A compulsory levy made by public authorities for which nothing is received directly in return". It is necessary to review the international trade before we discuss the international taxation. International trade can be date back to over two thousand years which stated by Liu (1998, p.xiii) traders from Mesopotamia, Greece and Phoenicia made themselves very rich by engaging in Mediterranean trade. The international trade grows with the development of international economy. The first Bilateral Tax Agreement was signed between Belgium and France in 1843 when the international business taxation is still in an embryonic stage. Nevertheless, the international taxation system has been actually recognized since the World War I which plays a significant role in international finance, trading, and investment. At the beginning, international trade has been taxed trough indirect ways. The international business tax has been derived from customs duties when the goods and services imported from abroad. After the World War â…¡, the international business taxation system has been increasingly liberalized which the basic principles of international tax agreements have been laid out and spread quickly. The means of international trade taxed have been changed with a related increasing in direct sources. The whole taxation system were developed around how business profit being taxed. With the rapid growth of international economy, issues arose from the conflicts between jurisdictional rights to tax. Jurisdictions care about where the cost and revenue were generated and will be expensed. The profits and returns were taxed in forms of direct tax in the country which permanent establishment can be found or simply in forms of withholding tax. Double taxation becomes the central problem of international taxation. Tax treaties have been emerged in order to reduce the bad effects of double taxation, enable tax neutrality, to avoid double tax and facilitate the international trade and investment. It provides the possibility to visit and invest overseas without paying large amount of tax. The OECD, USA and UN have produced model treaties after the World War â…¡. The commentary and OECD treaty being always updated which has been treated as a starting point for negotiation. The treaties defined and allocated the rights of countries to tax. Generally speaking, the returns on overseas investment should be taxed by residence principle whereas the business profits of companies are taxed by source principle. This compromise concealed the conflicts between countries which were mainly capital-exporters and capital-importers. While the international tax agreements are useful and practical tool to resolve the jurisdictional rights between countries to tax income created by multinational companies, it is necessary to require continual renegotiation between countries as a result of countries compete with each other to attract foreign investment. Tax reform especially the corporate income tax in industry countries has been considered from the 1980s. The average statutory rates have been decreased from 48% to 35% from the beginning of the 1980s to 2001. The corporate tax rate has been declined over this period except Spain and Italy. In 1992, the EU appointed that the minimum statutory corporation tax rate has been proposed to 30% which is at the bottom of that time except the Ireland. At the end of 1990s, nearly half of the EU countries' statutory corporation tax rates were at or below 30%. For instance, the main corporate tax rate in the UK was below 30% all the time over the past few years. According to the tax reform in the EU and G7 countries, the tax reform movements are almost universal such as lower tax rate and broaden tax base in order to attract new foreign investment.

 

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