Topic
Tax Avoidance
133 published works
Wills, Trusts & Estates Prof Blog
Yachts, Estates, and an Entire Floor of the Plaza: How an Ugly $2bn Divorce Battle Between an 80-year-old New York Tycoon and His Wife of 60 Years Lays Bare the Fabulous (and Allegedly Tax-avoidant) Lifestyle Enjoyed by Uber-wealthy Real Estate Magnates
Harry Macklowe, 80, amassed his fortune through risky real estate transactions that included the purchase and subsequent sale of the GM building. Macklowe, who had been married to his wife,…
Plan Proponent
Happy New Year: The Best of 2017
Once again from my in-laws' home in Potomac, Maryland, here's Plan Proponent's Best of 2017 post, a link by link Top 10 of our third year of blogging--although my wife just asked,…
China Law Insight
一份合同引发的税案——交易拆分的税收监管
By King & Wood
作者：叶永青 马晓煜 金杜律师事务所商务合规部 叶律师最近刚接到一个客户的紧急要求，希望他就一份合同和税务机关进行沟通。这是一份成套设备销售合同，客户在签订合同之后，约定了由自己的子公司另行提供后期技术支持服务，而税务机关提出相关的销售和服务构成混合销售，要求都按17%纳税，顿时出现了数百万的税金和滞纳金。 叶律师看了合同，询问了企业各个方面，又开始了滔滔不绝的说教工程。 实践中，确实有企业会利用增值税应税行为的不同税率，通过拆分交易的方式来降低交易的税收成本。这种拆分有着广泛的运用，历史上有把房屋销售拆分成销售和装修来规避土增的，有把货物进口拆分为货物价格和特许权使用费来降低关税的（详见原文《海关对特许权使用费征税——看这两页就够了》），也有把利息拆成利息和顾问费来实现增值税抵扣的。然而，对于这样的筹划，各种法规和各个主管机关都发展出了一套理论，通过各种方式来判断两项交易是否属于人为拆分，如果判定成立，就将其作为一项交易处理。典型的例子是增值税上的混合销售。我们就以此为例来看一看。 混合销售的法律基础 《增值税暂行条例实施细则》第五条的规定，“一项销售行为如果既涉及货物又涉及非增值税应税劳务，为混合销售行为。” 财税[2016]36号第四十条规定，“一项销售行为如果既涉及服务又涉及货物，为混合销售。”构成混合销售的，按照主营业务所适用税率征税。 根据上述规定，认定混合销售，必须同时满足两个要件： 混合销售必须同时涉及货物销售行为，又涉及提供应税服务； 尽管经济实质上存在两个应税行为，但法律上将两个应税行为合并视为一项销售行为。 在判断应税行为构成“一项销售行为”时，应当考虑以下两个要件： 一项销售行为意味着交易主体在法律和增值税上应为同一人，因此要件一的判断是货物和应税服务的提供方为同一人且接受方为同一人，然而人为地分设主体能不能绕开这个限制呢； 货物和应税服务是作为一个整体提供的，即在交易过程中，这两项交易内容具有附属关系，且不可分割。 具体而言，不论在形式上是一个或两个合同，两项交易内容是捆绑在一起的，而且其中一项应税行为从属于另一项应税行为。即销售方不会单独出售从行为，而购买方不可单独选择购买主行为。如果根据合同和交易安排的实质判断交易内容密不可分且具有主从关系，则该交易安排应判断为一项销售行为。这里的判断既有基于合同表面条款的判断，也有基于经济现实和企业内部经营的判断，其实是个举证的过程。如海关征收特许权使用费的判断一样。 破解税局的挑战 1. 定性分析——针锋相对 首先，可以从以下几个方面主张所提供服务是独立存在的，与销售货物不属于 “一项销售行为”： 从业务模式的角度考虑，客户在接受服务时是否有充分的选择权； 从合同条款的角度，购销协议和咨询或技术支持服务协议是否互为签署或生效要件； 从提供服务的角度，是否有独立的服务提供记录以及交付成果，销售货物和提供服务同否同一套人马，交易流程和交付成果是否相互独立；及 从财会的角度，所收取的服务费是否单独确认，且成本能够可靠计量。 其次，可以主张销售货物和提供服务属于兼营。 《增值税暂行条例》第三条规定，“纳税人兼营不同税率的货物或者应税劳务，应当分别核算不同税率货物或者应税劳务的销售额；未分别核算销售额的，从高适用税率。” 与混合销售类似，在兼营的情况下，在经济实质上存在两个独立的应税行为；与混合销售的不同之处在于，从法律的角度而言，兼营或混业经营构成两个独立的应税行为。两者的主要区别如下： …
Global Policy Watch
The Week Ahead in the European Parliament – November 17, 2017
Summary This past week was a plenary week in the European Parliament, during which many significant initiatives were adopted by the Parliament. Last Tuesday, MEPs approved new EU-wide rules for…
Restructuring Globalview
Employee Benefit Trusts and insolvency – the next big thing?
Remuneration schemes involving Employee Benefit Trusts (EBTs) have become more prevalent over the last 20 years, often as a way of seeking to remunerate key employees without making pay as…
International Financial Law Prof Blog
Will The BRICS Lead the Way In BEPS, CbCR, and CRS Now?
Communiqué of BRICS Heads of Tax Authorities Meeting issued in Hangzhou on 27 July 2017 We, the Heads of Tax and Revenue of the Federative Republic of Brazil, the Russian…
Plan Proponent
Section 1129(d) and Tax Avoidance in Chapter 11 Plans
For our scintillating "Back to School" post, we'll discuss 11 U.S.C. § 1129(d), which deals with those rare Chapter 11 plans whose "principal purpose" is the "avoidance of taxes." For most,…
All Risks Covered
Lawsuit filed to set aside IRS Notice 2016-66
Two months ago, without any prior warning or public notice, the IRS issued Notice2016-66 which defined a number of common captive insurance transactions as “transactions of interest.” The Notice is…
The Faculty Lounge
Upcoming Conference: Human Rights and Tax in an Unequal World
From the NYU website: On September 22-23, 2016, the Center for Human Rights and Global Justice (CHRGJ) at NYU School of Law will host an international conference entitled Human Rights…
Tax Talks
EU Council Agrees on Final Anti Tax Avoidance Directive
We wrote in February (European Commission Publishes Anti Tax Avoidance Package) about the draft EU Anti Tax Avoidance Directive (“ATAD”). On 21st June 2016, the EU Council agreed on the…