跨国公司的国际税务筹划英文文献和翻译 第3页

Legal systems typically assign corporate location for a variety of different purposes. In
this regard there are two important contexts i.e., the magna carta of the corporate law and the rule of corporate taxation. In corporate law, one needs to know the jurisdiction
under which a corporation has (or has not) has been incorporated. This is for a variety of reasons. Mainly, because a corporation is a fictional legal person, that is, a creation of the law, the fundamental question of corporate existence requires reference to a particular jurisdiction. Have all the requirements of corporate formation been satisfied? Is the corporation properly registered? Has it filed whatever annual reports or forms required for  maintaining  its  existence?  Because  of  the  practical  consequences  of  corporate existence or nonexistence (e.g., unlimited liability), there must be a single answer to the
question of whether the corporation exists.  However under the corporate Tax rules, it

becomes pertinent to venture into the scope of taxability of the total income of the corporation. It is easier to establish the place of incorporation of the entity, but tedious to understand the place where it should be taxed.
For example, a corporation X is registered in a nation DEF. But it carries out its business and earns profit in the nation MNO. If the corporation is taxed in country DEF, the place where it is registered, it manifests as a loss to the country MNO where it carries out business. If it is taxed in the nation MNO, the right to levy tax of the nation where it is incorporated is diminished.Similarly if this entity carries out business and earns profit in several jurisdictions, the question  relating  to  the  taxability  of  the  income  earned  by  the  entity  gets  further entwined.
In the taxation of TNC’s, there are three main areas of conflict. These are: (1) the allocation of profits between associated enterprises, leading to the classic case of double taxation; (2) trade between associated enterprises (exchange of goods, services, patents and other know-how property, loans, etc.), raising problems associated with tax evasion and avoidance; and (3) the determination of a permanent establishment of TNCs, as a way of avoiding the misuse of tax havens. The types of income or expenditure which pose  particular  problems  in  this  respect  include  business  profits,  interest  on  loans, administrative expenses, management fees, royalties and other know-how payments. In the international sphere, the role of taxation receives similar recognition. Economic relations between nations continue to be viewed in terms of economic interdependence,
in  which  the  international  movement  of  goods  and  services  and  the  international

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