[1]朱一青.跨境交易模式下司法反避税研究——基于知识产权法视角的路径分析[J].集美大学学报(哲社版),2020,23(04):86-94.
　ZHU Yi-qing.Judicial Anti-avoidance Solutions:A Perspective of Intellectual Property Law under Cross-border Trading Model[J].philosophy&social sciences,2020,23(04):86-94.
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跨境交易模式下司法反避税研究——基于知识产权法视角的路径分析(PDF)

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《集美大学学报》（哲社版）[ISSN:1006-6977/CN:61-1281/TN]

Title:: Judicial Anti-avoidance Solutions:A Perspective of Intellectual Property Law under Cross-border Trading Model

Author(s):: ZHU Yi-qing; (Chengyi College，Jimei University,Xiamen 361021,China)

Keywords:: cross-border transactions; intellectual property; justice; anti-avoidance

摘要:: 跨国公司广泛将知识产权作为跨境避税工具已成为国际税收领域重点关注的行为，OECD税基侵蚀和利润转移的BEPS行动计划也将该问题的解决对策作为行动方案目标之一。相对传统税法视角的反避税方案，从知识产权法视角出发对知识产权跨境交易进行司法反避税研究是新的探索。因为知识产权进行价值高估与知识产权避税之间存在矛盾，知识产权价值低估与知识产权保护之间存在矛盾，这些都构成知识产权充当避税工具的障碍。因此，可以从知识产权法律规范出发，对知识产权的使用进行限制，从而能够改变跨国公司的税收策略，同时为司法机关提供知识产权法视角的反避税依据。

Abstract:: Multinational corporations (MNCs)using intellectual property as a tax avoidance tool has becomea hot issue in international taxation field.The OECD action plan about base erosion and profit shifting also regards the solution as one of the objectives.Compared with the traditional antitax avoidance scheme，it is a new exploration to carry out judicial anti-avoidance research from the perspective of intellectual property law on cross-border transactions.Contradiction exists between the overestimation of intellectual property rights and intellectual property rights as a avoidance tool，and contradiction also exists between the undervaluation and the protection of intellectual property rights.These constitute obstacles to the implementation of intellectual property as a tax avoidance tool.Therefore，from the perspective of intellectual property law，the restriction on the use of intellectual property rights can change the multinational corporations taxation strategy，and provide the judicial authorities with anti-tax avoidance solutions.

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更新日期/Last Update: 2020-11-17