Research on the Tax Avoidance Regulation of Indirect Equity Transfer of Non-Resident Enterprises in My Country
Abstract
Under the background of the accelerated development of economic globalization, the behavior of non-resident enterprises in my country to avoid taxes through equity transfer has seriously disrupted the market order of fair competition. In this regard, this paper introduces the method of indirect equity transfer of non-resident enterprises, and sorts out the promotion process of my country's tax law. Through the analysis of the Hangzhou Ring Expressway case, it finds out the defects of my country's tax law system and puts forward targeted suggestions.
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DOI: http://dx.doi.org/10.18686/fm.v7i4.6477
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