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\/>\n1.\u6839\u636e\u6b27\u76df2011\u5e74\u300a\u6bcd\u5b50\u516c\u53f8\u6307\u4ee4\uff08on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States\uff09\u300b\uff0c<strong>\u6b27\u76df\u5883\u5185\u7684\u5b50\u516c\u53f8\u6216\u5e38\u8bbe\u673a\u6784\u5728\u5c06\u80a1\u606f\u548c\u5229\u6da6\u5206\u914d\u7ed9\u4f4d\u4e8e\u5176\u4ed6\u6b27\u76df\u6210\u5458\u56fd\u7684\u6bcd\u516c\u53f8\u65f6\uff0c\u65e0\u9700\u5728\u5176\u5c45\u4f4f\u56fd\u7f34\u7eb3\u9884\u63d0\u6240\u5f97\u7a0e<\/strong>\u3002\u5fb7\u56fd\u548c\u5362\u68ee\u5821\u90fd\u662f\u6b27\u76df\u56fd\u5bb6\uff0c\u6545\u5fb7\u56fd\u516c\u53f8\u5411\u5362\u68ee\u5821\u80a1\u4e1c\u5206\u914d\u5229\u6da6\u65f6\uff0c\u65e0\u9700\u627f\u62c5\u7a0e\u8d1f\u3002<strong>\u4f46\u9700\u6ce8\u610f\u7684\u662f\uff0c\u4e3a\u4e86\u907f\u514d\u4e0a\u8ff0\u6307\u4ee4\u88ab\u6ee5\u7528\uff0c\u6b27\u76df\u4e8e2015\u5e74\u5bf9\u300a\u6bcd\u5b50\u516c\u53f8\u6307\u4ee4\u300b\u4f5c\u51fa\u4e86\u4fee\u6b63\uff0c\u5141\u8bb8\u6210\u5458\u56fd\u5ffd\u7565\u90a3\u4e9b\u4e3a\u9003\u7a0e\u76ee\u7684\u800c\u8fdb\u884c\u7684\u4eba\u4e3a\u5b89\u6392\uff0c\u5373\u8981\u6c42\u5728\u516c\u53f8\u6210\u5458\u56fd\u6709\u7ecf\u6d4e\u5b9e\u8d28<\/strong>\uff08an arrangement or a series of arrangements shall be regarded as not genuine to the extent that they are not put into place for valid commercial reasons which reflect economic reality\uff09\u3002\u6839\u636e\u5362\u68ee\u5821\u7a0e\u6cd5\u89c4\u5b9a\uff0c\u7b26\u5408\u4e0b\u5217\u6761\u4ef6\u5373\u88ab\u8ba4\u4e3a\u5728\u5362\u68ee\u5821\u6709\u7ecf\u6d4e\u5b9e\u8d28\uff1a\uff081\uff09\u516c\u53f8\u7684\u4e3b\u8981\u7ba1\u7406\u4eba\u5458\u5fc5\u987b\u5c45\u4f4f\u6216\u5de5\u4f5c\uff08\u7eb3\u7a0e\u5730\uff09\u5728\u5362\u68ee\u5821\uff1b\uff082\uff09\u4e3b\u8981\u7684\u7ba1\u7406\u51b3\u7b56\u9700\u5728\u5362\u68ee\u5821\u505a\u51fa\uff0c\u516c\u53f8\u7684\u5e74\u5ea6\u80a1\u4e1c\u5927\u4f1a\u987b\u5728\u5362\u68ee\u5821\u6ce8\u518c\u5730\u4e3e\u884c\uff0c\u4e14\u4e00\u5e74\u81f3\u5c11\u4e00\u6b21\uff1b\uff083\uff09\u516c\u53f8\u4e0d\u53ef\u4ee5\u88ab\u5176\u4ed6\u56fd\u5bb6\u8ba4\u5b9a\u4e3a\u7eb3\u7a0e\u4e3b\u4f53\u3002<br 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