[26]限于篇幅,本文并没有对每个国家的各种反避税措施进行全面的介绍,尤其是对于特殊反避税措施。仅是选取了所介绍国家有特点的反避税制度、观点,或是某种反避税措施的流变,希冀以此为基础,讨论制度在不同背景下的效用。
[27]以下各国情况除特别标注,资料来源于Hugh J. Ault, Comparative income taxation: A structural analysis, Kluwer Law International 1997, pp5-154; Frans Vanistendael, legal Framework for Taxation, See Victor Thuronyi ed., Tax Law Design and Drafting(vol. 1), International Monetary Fund 1996, pp.35-44。
[28]瑞典人民党,后改称为自由党,其在1991年的大选中获胜,于1992年废除了一般反避税条款。而社会民主党在1991年大选中失利,1994年选举中重新上台执政,于1995年重新制定了一般反避税条款。社会民主党具有第三条道路的经济、政治主张。参见王祖茂:《当代各国政治体制:北欧诸国》,兰州大学出版社1998年版,46-53页。
[29]参见国家税务局税收科学研究所编译:《偷税与避税》,中国财政经济出版社1992年版,第149-162页。
[30]陈敏:《德国租税通则》,台湾“财政部”财税人员训练所1985年版,第54-56页。
[31]Hugh J. Ault, Comparative income taxation: A structural analysis, Kluwer Law International 1997, p.70.
[32]See Geoffrey Lehmann & Cynthia Coleman, Taxation law in Australia, Butterworths1994, pp.877-878.
[33]Graeme S. Cooper,Business Purpose, Economic Substance, and Corporate Tax Shelters: International Experience with General Anti-Avoidance Rules,SMU Law Review, Winter, 2001, p127.
[34]Canadian Tax Foundation, 1998 Conference Report , 1998.
[35]See Graeme S. Cooper,Business Purpose, Economic Substance, and Corporate Tax Shelters: International Experience with General Anti-Avoidance Rules,SMU Law Review, Winter, 2001, p84, p89.
[36]Gordon Brown, Speech at the House of Commons, Hansard, July 2, 1997. He said: A government committed to the proper funding of public services will not tolerate the avoidance of taxation and we will be relentless in our war against tax avoidance. I have instructed the Inland Revenue to carry out a wide-ranging review of tax avoidance, with a view to further legislation in future Finance Bills. I have specifically asked the Revenue to consider a general anti-avoidance rule. The announcement was followed by a further explanation by the Finance Secretary.
[37]See Inland Revenue, A General Anti-Avoidance Rule for Direct Taxes: Consultative Document (1998).
[38]See Institute for Fiscal Studies, Tax Avoidance: A Report by the Tax Law Review Committee (1997).
[39]Graeme S. Cooper,Business Purpose, Economic Substance, and Corporate Tax Shelters: International Experience with General Anti-Avoidance Rules,SMU Law Review, Winter, 2001, p90.
[40]于中一等主编:《企业避税与政府对策》,改革出版社1995年版,第222页。
[41]参见杨小强:《税法总论》,湖南人民出版社2002年版,第233页。
[42]Graeme S. Cooper,Business Purpose, Economic Substance, and Corporate Tax Shelters: International Experience with General Anti-Avoidance Rules,SMU Law Review, Winter, 2001, p95.
[43]Graeme S. Cooper,Conflicts, challenges and choices—the rule of law and anti-avoidance rules, tax avoidance and the rule of law, ed. By Graeme S. Cooper,p40.
[44]关于法律科学的悖论参见【美】本杰明·卡多佐:《法律的成长 法律科学的悖论》,董炯、彭冰译,中国法制出版社2002年版,第83-105页。
[45]关于大陆法系和英美法系法对社会的适应力的论述参见董茂云:“大陆法系法典法与普通法系判例法的社会适应力比较”,载《法学家》,1998年第4期。
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