The Research Of Chinaunionpay For International Taxation

With China’s accession to the world trade organization, more and more enterprises go out of the country, as China’s only one in the inter bank information transfer and the liquidation of the business enterprise, China UnionPay was established after just a few years time, started the internationalization strategy, international business in the process of rapid development, the internationalization from the country between business environment, legal policy, at the same time, for their own business is special, therefore, international tax and international tax risk is also getting more and more become the China Union Pay internationalization development an important task before us.In this paper, through the analysis of China UnionPay international business characteristic, find out the company in the internationalization process of tax problems and inadequacy, use of international tax planning methods and the OECD agreement, a detailed analysis of enterprises in the face of international tax academic problem and real problem, while the use of registration forms, tax havens, transfer pricing and the capital weakening international tax planning methods, combined with the specific case in detail, gives the enterprise to solve the realistic problem and how to effectively reduce the cost of the tax proposal.The research not only to China UnionPay international tax issues with guidance, and hope to provide some reference for similar enterprises.