信托国际避税及其防范(3)
2017-07-29 01:22
导读:参考文献 [1]英国,ICTA § 348.又见 IRL ITA § 154.转引自:Alex Easson and Victor Thuronyi,Fiscal Transparency,in Tax Law Design and Drafting (volume 2; International Monetary Fund:
参考文献
[1]英国,ICTA § 348.又见 IRL ITA § 154.转引自:Alex Easson and Victor Thuronyi,Fiscal Transparency,in Tax Law Design and Drafting (volume 2; International Monetary Fund:1998; Victor Thuronyi ed.).
[2]澳大利亚,ITAA § 99A;加拿大,ITA § 104(13);美国,IRC § 652.转引自:Alex Easson and Victor Thuronyi.
[3]美国,IRC,§ 667.
[4]美国,IRC § 679;§6048、6677、1441、1446 和1491.
[5]罗振华,离岸信托避税的防范,福建税务,2002.07.
[6]葛惟熹,国际税收学,中国财经出版社,1994.321.
[7]Department of Treasury,Significant Efforts Have Been Made to Combat Abusive Trusts,But Additional Improvements Are Needed to Ensure Fairness and Compliance Objectives Are Achieved,February 27,2002.
[8]美国,IRC §6700、6701.