A Study On The Impacts Of BEPS Action On International Tax Havens

International tax heaven,also called tax harbor,tax oasis and tax paradise,emerged in the early 19th century.Countries or regions issuing preferential tax policies are usually adopted by transnational taxpayers as a tool to avoid international taxes.However,under the situation that countries around the world all attach great importance to tax jurisdiction,economic organizations led by OECD conducted more researches on international anti-tax avoidance.Besides,with the advent of a large number of international anti-tax avoidance achievements in succession,especially BEPS Action Plan which is the largest anti-tax avoidance action in history,deep researches on various methods of international anti-tax avoidance were carried out and feasible suggestions were proposed.Under such a tide,the status and interests of traditional international tax havens have been greatly impacted,and the tax avoidance function of international tax havens may become increasingly limited in the future.What's more,many international tax havens,which rely heavily on cross-border tax avoidance,are even at risk of economic collapse.As a consequence,the“golden age”of international tax havens has ceased to exist.Then what are the impacts that international tax havens will suffer under the global BEPS initiative?What difficulties will international tax havens face?Should those tax havens need to adapt to the trend of the times to innovate,transform and upgrade?This thesis is composed of four chapters and involves the discussion on the impacts of BEPS Action on international tax havens and future transformation of international tax havens from the perspective of international tax havens.First of all,the thesis will introduce BEPS Action,and the development history and current status of international tax havens were introduced and the formation,development and characteristics of international tax havens were elaborated;secondly,based on the most famous BEPS Action in international anti-tax avoidance field,the thesis is divided into six parts to comprehensively discuss the influences and limitations of the initiative on international tax havens and analyze new plights of international tax havens;thirdly,in the fourth chapter of this thesis,the author put forward personal suggestions on the transformation of international tax havens.That is to say,a new development road of international tax heavens catering to the trend of anti-tax avoidance was designed based on the analysis on four feasible future development modes,including regional cooperation type,conservative type,selection type free trade zones and offensive type.Certainly,due to the limited academic level of the author,please kindly understand that there are some omissions in this thesis.