RESEARCH ON INTERNATIONAL TAX AVOIDANCE AND ANTI-AVOIDANCE UNDER BEPS SYSTEM

Abstract

since the G20 countries launched the "International tax Base erosion and profit transfer Project" in September 2013, the OECD survey reports published one after another have witnessed the results of "cooperative taxation". However, in view of the abuse of tax treaties, the issue of transfer pricing is still the key area of joint anti-tax avoidance cooperation in the future. With the advance of Belt and Road's initiative, under the BEPS system, how to cooperate and how to cooperate becomes the focus. Therefore, from the perspective of the new trend of international tax avoidance and anti-avoidance, this paper analyzes and ponders over how countries should regulate the "new" means of international tax avoidance of transnational groups. With the help of Belt and Road's concept of economic development, this paper puts forward some suggestions on tax cooperation under BEPS system in the future.