r' ;&+Ŀ|0 1b?>_  A 5 1w= mٿJȟ ;NZ]d' r/VY"K2(/_88%-B-kľU(1ՠ?QSg?~|}x*9tE>'L $3Hnz*rIr81$^(*`9 ^og^C-{^]3 k>WMP͇D2#NErr ~ * A7 ? kS!+v7 ?AaVw~)u X|3ޑu晇Μ7 3)sFmsuHruHJ{#4U?$?Ǘ grGLo)8\ 3%쭸$D A  ,ېJ#}ablp8T'$j8pRK*t=}h gVl ֽ \"5}i6;{&1f\5ol|w5 VvRD ]"MuKd",Eѷ} }"4tpFؕ Ј& f#9yeDȱhsM0IrIsXI߁I 1h 9p cY:v|`L[y\i_8ǹ1mi-caʤ<l+Vr / & aiMG8>q@+NP=n| _gwA ~dS{u`Y=n@ Ut_*l]TJΨt/TQb:O<GQ'D(.KEӬ*uʝ NsYi716՘MMz4Wo~!;A嗃}%Xc!`-!3[>du@]9b Ջfz)VxZe b׃4zHNV*ìFXEGjWG]d3 egt} O,! B>|~]'Թ.Z, PGjUCʞNA^v~6BFzhWjʲ2VegVFhnH\ǍI#n $}Fn-4d5-mF?&פԕ p@m<$/U ZMίy7C{B5k|4UX`˯\ct>, 6oٴ&2m9kj^ [4 :L"Ur/ǧ"uŀANȾh$  . b՗/_L86)d(Ώ1%[ RҜF% ;ni~2[UbVsҞ32/xb# \?˟tsϢA.〕eSph l*,v\Ml-B ] mSrvgL/U^;Y V 309XO+"ڄ[! Eq >5 W]yHPirG^3{+zcEɔW.z=yzzptCqnjэaڰEM7Һ\FzQHo XmiӀ2? M.s v| nwonEA_~ Vtv!)7SvCA עЕO9JRX6C; ¾Ac>'q̇Ms8*WlpIJԴ\scNBzYM qLh<nt[EqѱB:6Ezqf}MA W7aޓdG3l& Mމ)FZ56y, `… nN1%W 0} ƴ( vTYӎ ڑn~;* GTHAHjd^, k5 {}~1F75&~cDA$&_h7-ܢ%HTP4'dW3ۄ"roM= δ<9Ol-#;OZ {>XpM7 +YݺxX ca# b-*rT» xwzfA݁Z;G  @2zuH^`=GFE yA/A/VtC#[P|5 +[ sv]L_?9ĺ L Wa@ZO3 (,:Y&m +2Ze< gLvq5)E78ڟVerJ{]Z_+( 2NJ` TF4 HBݣ #u 4i _j+g:yLiHz̕-;\}V/ 0H ]4Ũt ӵ0Ko wںH?[׃`S ]0k<:;s|AeqGh[uS= !z#UÙod~L V$D 2q#֝&4J ~ .dDKcw| SQ}j3 O-ܙ]#f~ ?TKb"+ULYO ľQer2]JZn;, -L UF s>)prOR۴ΡP9t { NI0I *Dt:)v'OG]pRcbCj x Q1xSa[ o:pq:=yh^`x'M9\ z[&}`V`퐚 zcaY]v0kIc8f-SK Zt97NWV).%:xC 9pMyl.(7%HxW|O%* Ў* M@s7:UhňݾEڂI;YxIw#0AJ[GBU! @N A6U!}Z<\ָ d:7dԬ} LgtW)L+ o3nq&xS/NHYpۥ@43fc]kXlhE,0w oovZz4|:0NN`i,LI-f[ E=H߬|g雤LL}s6o.pe!DtL0V iSO2ZQ*Ho4Z<F0fhZw-1M mi",ֶ;vʗu'R 3MCwL r"4w)!>h}'$(㔾xM ]TYB<ۤ?gtv,5 פAt_ߠGr?;{O}X]TK8zcxm&91v72?F ó{xVoc?JkB&DYi+q_J~(T%[+ѐ,ٕ8Mq G J h+)L buYl&FGMzˈg#X6=ZrT msb"#+2CT}V8R{[{i{6^M& m ڄX (nedDZBk.hOD WIg lY^wc^#+>UhcyGI<`iG#՘h׀TrZ; ӏgaHLFT56s! ݦrT:KK ܧٔMMU'r2b+Z XJ1|bYW -@\@_+eclʹbY#k4` ]Co"yK' ɛH6;y.Vo%9/cןI8Z:_tbk>-~OO1) ?e/±A3q$z!ZϠiBot 7=.қE^sȡ@ҭN"x{sf?+8 g:]1L=z;:- Ss5(5I^XSjz?6qp5iNSȄ0iJHxg M:])8jFP Â~⨚RO%~隨y?Z? rZ4~Ԉw|WS& ?3\%+ TjHc&a{{C~oGmma-lSɥp4"V?5 0w?Fy(5Fe3* lK68_ .]6ƪ6 L `|pLX Kz a i,քf%VEĊA_XAAz +>e-38UGTBkt(b] (iMZՠt"r.ҿNīesUV GD5:}\\\zсK5\<הjlrR;Sλ#?2rz9]X g@Tx #kk ZDrt Ȓ%sYRK ^" Ia¬)`" 6ܗ 0;48( f'&xd+Td8PK!u~) an„ e"3AC&7('" k M' V Z4ܽ)F9Ȕ;M (%-ehk ԟ+ட2@u9frRL \aݙ߈9@&,p*b+ a ^@<3> ȍ[Y=b .i"dKw.,J9Ew`NRa ֮ƒ;!jt ' |DžowP50>] rIRvB^G]kW e{%wU. 1qE[jYpQK >[ Eˊ&.+ |%ov* ^n`n mMX ۬Q%6Fv(cCelHA <84т@6\b4B_P ndH+T4C18 Gg(`[JX=hWKAsb^d},֏ %2erD;3S" _Zk+]~$0d%nX K R ΧFjQIm_8VFH П# }yv[/O68XAi}Lj]< (AsS44 f]k\ 6.lDݷ h67+ {\ aK:A p =;AݴMc _y[D vZG JSh Wٕ6 jS6' mՆM= DNgl(h D:q13nEmXC%Mpll6Zh&6N%bogG`qZӠ ,]u@s!¦AuF $  q b8ğ_W^sO!x }L#adQ<*I>vX Gu_*$8sd>*i :}t]sp2}xB y !">/ gp H2[(?4&&NĨt2d $S;bt9 LQvu_Q)J~E f(X% I* z="E^2D[UXى9j+QmbeCns+,J֚#nX}ʗk7i=b-6i0:)t`SÊD ´Y:k~v^In ʌGh4m#( sNwKtFf. y8%l5&+^6ĭA% 8Ƈ B_苠:k }/_in_5/0<= VX°!SSXNM +QQʞanKp(zB\/^Z+,cpKK3 iM)M~rO Uh. z5c Ao-M{ =)W 75 t&Q>Yp/2nA-[^a, ^IV= ||=f rU _fS5!4"!lE W䙸 \)Oq&+" rhl`6u-w*\* a* }iw @?ݺm_([y (?tGgʣ H8r)^#%`DAƏxW+u|MTqP$tS[E z: Ox%)X/Ed8I &S`kP[f% D ՙ o6-0;:Ŀw,b;1ܑ;XU;a%#GZ.ȓy2z9zzOR -#Uh |Rkx7$ $y̾Brkp Hhvr N ceAwdR S12fMXf`)N(࣐-~TSo >܆}%+~XNȶ }t M/u?^Yd\ EYwׁ{v,:ejrEu @(k_)f 9c! g L-;14(l1V6XBoMנ )b 7ڳ x ΰ0,^c}ܭ0 WaNk>̙9yk0;{Ӏyѓ 9:Qa| p8k8yNIU0֓=GC" 'v ODV+%Sf"|)\ /e*lLҎmMg--CzL%נ%Da|L h}-Q"e1hS+Ou/p'EoJ:;gG+;K)m+#Dt pR*U t :GĭÅbܺ&hXCNNRu qm1NA(}8o /~tt9XhX׀d@__/>8 KHB}\CY/ $}=l~~znЏo"q$ ?nx?`ǭ.)?Ƹ D+nַҳ..xC< [^=ˋ?Ny62,/&tEi ^Skw kљ֔z 7k-!RNQ5;z+q1+Pj %yz 4dWD;8(7=د| [Y@74`KZli-m IE FO6pT)rZ8};糰oI$|6Jݭ=(v/V숻ci| \(;16:B{W<P, Cu @NsP)#T:|~X> cրb=@e^1Q?gy>x\?Fs<H? wv V&`OG}Zy>5cwn%vKlX}4+1[`uƺϓ_/X7 DfB l PI #z7uX63htfy%lrltl2s4yyos:ܺfDpl=n|od3S0Q]qM-p TQʿ /%Sms*YU&9e`OMlst%|]qQ;& ^f)[+A= kb‰ oӰ:w|i VGUpDjKWE : #p~l D>rG]3k;keZ@[J]kE3k ü1e5toΌnʾ9:[O4- gXq2 l5/ iv~f0k V37F=c$'/'[[=B_ҁaf U`}5s FvN, (}f8$U'\zV^Sq=p s3?xCu8~K. O٬)IG& ?4'1ǜ* B&ȍTȹ$ f!WBڭ\;ujk'g ">kH61˽7&LoUr4xt0 7 |[4{|os`Fx/>|>{:}0+%f~oP/+9B?UEMfrr#BПanxټs`@#6geMCjYVW6 aId2H6?Lm8ɐERo[[CHIOG7gI6(+K?MFXGd;ҾгйصһЩ֣ʱЭġ˾¬ɭȵȡ[6] OECD涨Щк˰վʩ20034ǰ[7]

ŷ˶Դ˰վ̬ȼ䷢չظ

ŷ˵ԱOECDԱˣǶԴ˰վ̬ȸOECDƣ1997ͨ˷ֹк˰վΪ׼[8] 2001711գŷ˷һԹԮ state aid е˶ìͷֱָ8ŷ˳Ա11ҵ˰ƶȡˣ˵ⳡ˶Ӿŷڲк˰վͷȵЩŷԼһµ˰ƶǷ񹹳ɹԮɣôùԮͱִֹͣУԮѾ֧ôջء¬ɭڹ˾˰մͺΪʻʵеƶȶα֮Сŷ˻ĸԱ˰ƶȣԱŷԭ򱣳һ£ŷ˾Ϳ԰Ĺǽе顣

ʵϣŷ޾Ӱ죬ʵʩ˰ߣŷŷ֮ͳһ̬ȡŷ˵ǰŷ޾ùͬ壬1953ꡣڡŷ޾ùͬԼơŷԼҲΪԼ[9] оŷ˳Աƶ˰ءԼ100涨һԱ˰Ӱ쵽ԱĹ˰ߣô˰ͱȡԱһͬ⣬νһͬҪunanimity requirementԼ87ֹԱƶзԼԹԮĹ˰ߣֹԷԻԷʽǿִ˰ߡݵ100»ȡŷίԱһͬĻϣŷԼüίԱӦָԱԱʹƶֱӰ쵽ͬгĽеķɡ¸䱣һ¡ڳԱĹ˰Ҳڵ100ĹϽΧ֮ڣκӰ˰ߵʩ˾˰ʣõгԱ֧֡ݸԼ8790Աƶǿִյ·ԻԹԮĹ˰ߡݵ90涨һԱԶ侳ڴҵĹ񡢹˾λ˰87ֹͨԻԹԮķʽԳԱ˰ơֻҪڷԻ˰ߣܺͿʵʩĹڷԺŷ޷Ժϻߺƽϡ[10] 1990꣬ŵ¬Onno RuddingһίԱᣬһּͬгŤΪľʩ[11] ίԱ֣ᷢͶڸԱе˰ںܴ죬˰ͶҵʱΨһǵءǣίԱ1992ıкƶһֱҵ˰Ϊ׼򡷣ڱ˸ԱΥŷԼ87涨ķԻԹԮĸΪ͡׼1997ڻŷίԱͨӶΪŷ˹ڹ˾˰յĵһҲΨһһЭ顣Ϊ׼о϶ijһ˰մʩǷΥŷԼ875׼

ݡΪ׼ӦĹ˾˰ռʩָһЩƶ򣺣1ֻڷǾ񣻣2г루ring-fenced the domestic marketʹ˰Ӱ죻3丳費ҪڳԱκʵľûʵԵľôڣ4ʹϵ˰ԭ򣻣5ijֲ͸ʽſˡ[12]

ݸΪ׼򣬸87涨й˰մʩ2002֮ǰȡҪڴ֮ȷǷԴʩΪͱȽˣΪԱֻҪ˰Żݴʩƽȵ侳ڴҵĹ˾ܹڲΥ87涨ṩʵԵ˰Żݡ[13] 磬ij˰ƽȵй˾ṩIJƷ߷кҲڹڵҪӪôһ˰մʩͲܱΪзԻԡͬ˰մʩԷԻԵķʽִеģôҲõԡˣһͨõĵ˰ʾпܱܵΥ87ָء[14]

ˣŷ˸һֱ˾˰ʵЭΪŷгһ廯Ŀ֮һ[15] Ŀͨȫһ˰˰ʺ˰ƣʵгԱľŷΪȷ͹˾˰˰նҵӪʱӰ죬ӶһƽͶʵľa level playing fieldûһ͹˾˰ʣôң¹ȣͻᵣǽòȽ˰ʣӶĿͶʣԻͶʡڹȥļй˰վΣ۵սǺȫΧڽ˰Эŷ˷Χڽһ͵Ĺ˾˰ʡ[16]

ŵ¬ʾŶԹ˾˰սЭͬͬһֻңڽһһ廯гһϺ߼Ĺ̡[17] ãΪ˱ͬһгŤھ˵Ĺгָ⣬һ̶Ͻ˰ЭбҪġĿǰΪֹŷκ;÷һ廯ʵ֣ǷҪ͹˾˰ʷȴںܴ顣¹һ̶еĹң簮ֻŷ˽Ӷܽ˰tax dumpingDzܽܵġ[18] һ˵Ϊÿŷ˽ܵߴ67ڰռGDP47[19] ܵ¹ɷdz֣ǰǸݡŷԼ100涨һͬ涨δ˽ŷ͹˾˰ʵŬ[20]

ע͡

[1]Organization for Economic Co-operation and Development Harmful Tax Competition An Emerging Global Issue April 1998.

[2]Charles Tiebout A Pure Theory of Local Expenditures Journal of Political Economy October 1956 pp. 416 C 24.

[3]Organization for Economic Co-operation and Development Harmful Tax Competition An Emerging Global Issue April pp. 26 C 30.

[4]Ibid pp. 26 C 28.

[5]Ibid pp. 22 C 24.

[6]See OECD Reports on Harmful Tax Jurisdictions published in the Worldwide Tax Daily as 2000 WTD 124-11 or Doc 2000-17602 ԭΪ31ҳ June 26 2000.

[7]OECD Towards Global Tax Co-operation Progress in Identifying and Eliminating Harmful Tax Practices 2000.

[8]Code of Conduct on Business Taxation Doc. COM 97 564 final Adopted Dec. 1 1997

[9]ŷ޾ùͬԼҲΪԼ1957325ͨ195811Ч1993ġ˹ԼԡԼ޶ŷˣŷˡŷֻԱŷ˳ʱԱ12Ѿ25һвơ

[10]See Francovich v. Italy Case C-6 and 9/90 [1991] ECR1 C5357 [1992] IRLR84. See also EC Treaty Art. 87.

[11]See Julia R. Blue Note The Celtic Tiger Roars Defiantly Corporation Tax In Ireland and Competition Within the European Union 10 DUKE J. Comp. Intl L. 443 2000

[12]See Julia R. Blue Note The Celtic Tiger Roars Defiantly Corporation Tax In Ireland and Competition Within the European Union 10 DUKE J. Comp. Intl L. 443 2000

[13]ͬǰע

[14]ͬǰע

[15]Phillip O. Figura European Union Tax Rate Harmony An Unattainable and Detrimental Goal New Eng. Journal of Intl Comp. Law Vol. 81. p. 134.

[16]See Spencer OECD Report Cracks Down on Harmful Tax Competition 9 JOIT 26 July 1998 discussing the OECDs report on Harmful Tax Competition An Emerging Global Issue which the OECD Council approved on April 9 1998.

[17]ŵ¬Ҳǹ˾˰նרίԱᣨCommittee of Independent Experts on Company TaxationΣǵһ˰Эŵˡ1992꣬ŷ彨2000ǰߣԿ߽˫˰Թ˾˰ЭԼԱ֮˰Ͼи͸ȡμEuropean Report Company Taxation Ruding Report Recommends Minimum Degree of Harmonization E. R. No. 1754 Mar. 21 1992

[18]Editorial Straw in the German Wind The Irish Times Nov. 30 1998 at 17. ŷŽᣨEuropean Unions Structural and Cohesion FundsԼʰᣨInternational Fund for Irelandܲ

[19]ÿŷ˽ܵռGDP47һʹGDPܹ25ٷֵ㣬ҵGDPֻ1.53.5ٷֵ㡣һʾԵ÷dzˡμGDP Growth 1988-89 Irish Center for Migration Studies at http://migration.ucc.ie last modified Jan. 29 2002

[20]ݡŷԼ100Ĺ涨һӰ쵽ij˰Ĺ涨õгԱͬ⡣

¼룺guoxingxing    α༭guoxingxing 
  • һƪģ

  • һƪģ
  • ղߺӡرմ
    ֻۣʾ10ֻѹ۵㣬뱾վ޹أ