{"id":16672,"date":"2017-08-04T18:00:09","date_gmt":"2017-08-04T10:00:09","guid":{"rendered":"http:\/\/www.hsu.edu.hk\/?p=16672"},"modified":"2024-01-16T12:02:51","modified_gmt":"2024-01-16T04:02:51","slug":"symposium-of-taxation-the-era-of-beps-2","status":"publish","type":"post","link":"https:\/\/www.hsu.edu.hk\/hk\/symposium-of-taxation-the-era-of-beps-2\/","title":{"rendered":"\u7a05\u57fa\u4fb5\u8755\u548c\u5229\u6f64\u8f49\u79fb\u6642\u4ee3\u7684\u7a05\u52d9\u7814\u8a0e\u6703"},"content":{"rendered":"
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2017\u5e748\u67084\u65e5<\/strong><\/p>\n

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\u591a\u4f4d\u77e5\u540d\u6d77\u5916\u548c\u672c\u5730\u5b78\u8005\u4ee5\u53ca\u7a05\u52d9\u5c08\u5bb6\u64d4\u4efb\u7814\u8a0e\u6703\u4e3b\u8b1b\u5609\u8cd3\uff0c\u5167\u5bb9\u6db5\u84cb\u6578\u4f4d\u7d93\u6fdf\u3001\u5171\u540c\u6ed9\u5831\u6e96\u5247\u3001\u6709\u5bb3\u7a05\u6536\u53ca\u50f9\u683c\u8f49\u79fb\u3002\u662f\u6b21\u7814\u8a0e\u6703\u53c3\u52a0\u8005\u8d85\u904e200\u4eba\uff0c\u7576\u4e2d\u5305\u62ec\u9ad8\u7d1a\u884c\u653f\u4eba\u54e1\u3001\u516c\u71df\u53ca\u79c1\u71df\u6a5f\u69cb\u7684\u7a05\u52d9\u5c08\u5bb6\u4ee5\u53ca\u591a\u9593\u5927\u5c08\u9662\u6821\u7684\u6559\u5b78\u4eba\u54e1\uff0c\u4ed6\u5011\u90fd\u85c9\u6b64\u6a5f\u6703\u4e86\u89e3\u7a05\u57fa\u4fb5\u8755\u548c\u5229\u6f64\u8f49\u79fb\u7684\u6700\u65b0\u8cc7\u8a0a\u3002<\/p>\n

\u7814\u8a0e\u6703\u7531\u4f55\u9806\u6587\u6821\u9577\u4e3b\u6301\u958b\u5e55\u79ae\u4e26\u81f4\u6b61\u8fce\u8fad\uff0c\u9999\u6e2f\u7a05\u52d9\u5b78\u6703\u6703\u9577\u694a\u5609\u71d5\u5973\u58eb\u81f4\u958b\u5e55\u8fad\u3002\u5c08\u984c\u4e3b\u8b1b\u5609\u8cd3\u5206\u5225\u70ba\u9999\u6e2f\u7279\u5225\u884c\u653f\u5340\u7a05\u52d9\u5c40\u5c40\u9577\u9ec3\u6b0a\u8f1d\u5148\u751fJP\uff0c\u4ee5\u53ca\u7d93\u6fdf\u5408\u4f5c\u53ca\u767c\u5c55\u7d44\u7e54\u7a05\u52d9\u653f\u7b56\u53ca\u884c\u653f\u4e2d\u5fc3\u9867\u554fCaroline Malcolm\u5973\u58eb\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n

\n
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\"\u4f55\u9806\u6587\u6821\u9577\u81f4\u6b61\u8fce\u8fad\u3002\"<\/a><\/p>\n

\u4f55\u9806\u6587\u6821\u9577\u81f4\u6b61\u8fce\u8fad\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n

\n
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\"\u4f55\u9806\u6587\u6821\u9577\u9812\u8d08\u7d00\u5ff5\u54c1\u4e88\u4e3b\u8b1b\u5609\u8cd3\uff1a(\u5de6\u8d77)\u694a\u5609\u71d5\u5973\u58eb\u3001\u9ec3\u6b0a\u8f1d\u5148\u751fJP\u3001Michael<\/a><\/p>\n

\u4f55\u9806\u6587\u6821\u9577\u9812\u8d08\u7d00\u5ff5\u54c1\u4e88\u4e3b\u8b1b\u5609\u8cd3\uff1a(\u5de6\u8d77)\u694a\u5609\u71d5\u5973\u58eb\u3001\u9ec3\u6b0a\u8f1d\u5148\u751fJP\u3001Michael Olesnicky\u5148\u751f\u3001Caroline Malcolm\u5973\u58eb\u3001Marie Lamensch\u6559\u6388\u53ca\u65bd\u6b63\u6587\u6559\u6388\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n

\n
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\n
\"\u7a05\u52d9\u5c40\u5c40\u9577\u9ec3\u6b0a\u8f1d\u5148\u751fJP\u4f5c\u5c08\u984c\u6f14\u8b1b\u3002\"<\/a><\/p>\n

\u7a05\u52d9\u5c40\u5c40\u9577\u9ec3\u6b0a\u8f1d\u5148\u751fJP\u4f5c\u5c08\u984c\u6f14\u8b1b\u3002<\/p>\n<\/div>\n<\/div>\n

\n
\"\u7d93\u6fdf\u5408\u4f5c\u8207\u767c\u5c55\u7d44\u7e54\u7a05\u52d9\u653f\u7b56\u53ca\u884c\u653f\u4e2d\u5fc3\u9867\u554f<\/a><\/p>\n

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\n
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\n
\"\u9812\u8d08\u7d00\u5ff5\u54c1\u4e88\u5b89\u6c38\u8f49\u8b93\u5b9a\u50f9\u5408\u5925\u4ebaMartin<\/a><\/p>\n

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\n
\n
\"\u5546\u5b78\u9662\u9662\u9577Bradley<\/a><\/p>\n

\u5546\u5b78\u9662\u9662\u9577Bradley Barnes\u6559\u6388(\u53f3\u4e00)\u9812\u8d08\u7d00\u5ff5\u54c1\u4e88\u4e3b\u8b1b\u5609\u8cd3\uff1a(\u5de6\u8d77)\u9673\u65bd\u7dad\u5148\u751f\u3001Bart Kosters\u5148\u751f\u3001\u5d14\u6176\u662d\u5148\u751f\u53ca\u66fe\u8a60\u96c5\u5973\u58eb\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n

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\"\u6d3b\u52d5\u7c4c\u59d4\u5408\u7167\"<\/a><\/p>\n

\u6d3b\u52d5\u7c4c\u59d4\u5408\u7167<\/p>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"2017\u5e748\u67084\u65e5 \u6052\u7ba1\u65bc2017\u5e748\u67083\u65e5\u53ca4\u65e5\u8209\u884c\u300c\u7a05\u57fa\u4fb5\u8755\u548c\u5229\u6f64\u8f49\u79fb\u6642\u4ee3\u7684\u7a05\u52d9\u7814\u8a0e\u6703\u300d\u3002\u6d3b\u52d5\u7531\u5546\u5b78\u9662\u4e3b\u8fa6\uff0c\u9999\u6e2f\u7a05\u52d9\u5b78\u6703\u5354\u8fa6\uff0c\u4e26\u7372\u5f97\u5927\u5b78\u6559\u80b2\u8cc7\u52a9\u59d4\u54e1\u6703\u8cc7\u52a9(\u7de8\u865fUGC\/IIDS14\/B01\/16)\u3002\u7814\u8a0e\u6703\u6ed9\u96c6\u9999\u6e2f\u3001\u4e2d\u570b\u5167\u5730\u53ca\u6d77\u5916\u5546\u754c\u4eba\u58eb\u3001\u7a05\u52d9\u5c08\u5bb6\u3001\u5b78\u8005\u53ca\u653f\u5e9c\u5b98\u54e1\uff0c\u8a0e\u8ad6\u95dc\u4e4e\u7a05\u57fa\u4fb5\u8755\u548c\u5229\u6f64\u8f49\u79fb\u7684\u8b70\u984c\u3002 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\u7814\u8a0e\u6703\u7531\u4f55\u9806\u6587\u6821\u9577\u4e3b\u6301\u958b\u5e55\u79ae\u4e26\u81f4\u6b61\u8fce\u8fad\uff0c\u9999\u6e2f\u7a05\u52d9\u5b78\u6703\u6703\u9577\u694a\u5609\u71d5\u5973\u58eb\u81f4\u958b\u5e55\u8fad\u3002\u5c08\u984c\u4e3b\u8b1b\u5609\u8cd3\u5206\u5225\u70ba\u9999\u6e2f\u7279\u5225\u884c\u653f\u5340\u7a05\u52d9\u5c40\u5c40\u9577\u9ec3\u6b0a\u8f1d\u5148\u751fJP\uff0c\u4ee5\u53ca\u7d93\u6fdf\u5408\u4f5c\u53ca\u767c\u5c55\u7d44\u7e54\u7a05\u52d9\u653f\u7b56\u53ca\u884c\u653f\u4e2d\u5fc3\u9867\u554fCaroline Malcolm\u5973\u58eb\u3002 \u4f55\u9806\u6587\u6821\u9577\u81f4\u6b61\u8fce\u8fad\u3002 \u4f55\u9806\u6587\u6821\u9577\u9812\u8d08\u7d00\u5ff5\u54c1\u4e88\u4e3b\u8b1b\u5609\u8cd3\uff1a(\u5de6\u8d77)\u694a\u5609\u71d5\u5973\u58eb\u3001\u9ec3\u6b0a\u8f1d\u5148\u751fJP\u3001Michael Olesnicky\u5148\u751f\u3001Caroline Malcolm\u5973\u58eb\u3001Marie Lamensch\u6559\u6388\u53ca\u65bd\u6b63\u6587\u6559\u6388\u3002 \u9999\u6e2f\u7a05\u52d9\u5b78\u6703\u6703\u9577\u694a\u5609\u71d5\u5973\u58eb\u81f4\u958b\u5e55\u8fad\u3002 \u7a05\u52d9\u5c40\u5c40\u9577\u9ec3\u6b0a\u8f1d\u5148\u751fJP\u4f5c\u5c08\u984c\u6f14\u8b1b\u3002 \u7d93\u6fdf\u5408\u4f5c\u8207\u767c\u5c55\u7d44\u7e54\u7a05\u52d9\u653f\u7b56\u53ca\u884c\u653f\u4e2d\u5fc3\u9867\u554f Caroline Malcolm\u5973\u58eb\u4f5c\u5c08\u984c\u6f14\u8b1b\u3002 \u9812\u8d08\u7d00\u5ff5\u54c1\u4e88\u5fb7\u52e4\u4e2d\u570b\u9ad8\u7d1a\u7d93\u7406\u6f58\u5b97\u6770\u5148\u751f\u3002 \u9812\u8d08\u7d00\u5ff5\u54c1\u4e88\u5b89\u6c38\u8f49\u8b93\u5b9a\u50f9\u5408\u5925\u4ebaMartin Richter\u5148\u751f \u3002 \u5546\u5b78\u9662\u9662\u9577Bradley Barnes\u6559\u6388(\u53f3\u4e00)\u9812\u8d08\u7d00\u5ff5\u54c1\u4e88\u4e3b\u8b1b\u5609\u8cd3\uff1a(\u5de6\u8d77)\u9673\u65bd\u7dad\u5148\u751f\u3001Bart Kosters\u5148\u751f\u3001\u5d14\u6176\u662d\u5148\u751f\u53ca\u66fe\u8a60\u96c5\u5973\u58eb\u3002 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