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为何税收必须全球化

柏林—我们正在经历世界经济运行方式的深刻变化。全球化和数字化节奏和强度日益增加,这使得越来越多的经济过程添上了国际维度。结果,越来越多的企业开始采取调整结构以适应国内外法律制度和税收法。

拜数字经济的技术进步所赐,公司可以在不开设实体分支的情况下为市场提供服务。与此同时,收益源也变得日益流动:越来越多的注意力投向了无形资产和流动投资收益,它们可以轻易地根据税收需要“优化”和迁往国外。

税收立法没有跟上这些发展节奏。今天所使用的大部分税收配置原理可以追溯到做国际生意基本等于将商品从国内运送到邻国的时期。但为20世纪二三十年代设计的规则已不再适合当今经济过程的国际一体化和公司结构。它们需要调整以适应数字服务的经济现实。

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