经合组织范本 (1977)

OECD Model Double Taxation Convention

on Income and Capital (1977)

TITLE OF THE CONVENTION

Convention between (State A) and (State B)

for the avoidance of double taxation

with respect to taxes on income and on capital

PREAMBLE OF THE CONVENTION

Note: The Preamble of the Convention shall be drafted in accordance

with the constitutional procedure of both Contracting States.

CHAPTER I

SCOPE OF THE CONVENTION

Article 1

PERSONAL SCOPE

This Convention shall apply to persons who are residents of one or both of the Contracting States.

Article 2

TAXES COVERED

1.This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

2.There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

3.The existing taxes to which the Convention shall apply are in particular:

a) (in State A): ... ... ... ... ... ... ... ... ... ... ... ... ... ...

b) (in State B): ... ... ... ... ... ... ... ... ... ... ... ... ... ...

4.The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. At the end of each year, the competent authorities of the Contracting States shall notify each other of changes which have been made in their respective taxation laws.

CHAPTER II

DEFINITIONS

Article 3

GENERAL DEFINITIONS

1.For the purposes of this Convention, unless the context otherwise requires:

a) the term “person” includes an individual, a company and any other

body of persons;

b) the term “company” means any body corporate or any entity which is

treated as a body corporate for tax purposes;

c) the terms “enterprise of a Contracting State” and “enterprise of the

other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;

d) the term “international traffic” means any transport by a ship or

aircraft operated by an enterprise which has its place of effective

management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

e) the term “competent authority” means:

(i) (in State A): ... ... ... ... ... ... ... ... ... ...

(ii) (in State B): ... ... ... ... ... ... ... ... ... ...

2.As regards the application of the Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.

Article 4

RESIDENT

1.For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.

2.Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:

a) he shall be deemed to be a resident of the State in which he has a

permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State

with which his personal and economic relations are closer (centre of vital interests);

b) if the State in which he has his centre of vital interests cannot be

determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode;

c) if he has an habitual abode in both States or in neither of them, he

shall be deemed to be a resident of the State of which he is a national;

d) if he is a national of both States or of neither of them, the competent

authorities of the Contracting States shall settle the question by mutual agreement.

3.Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated.

Article 5

PERMANENT ESTABLISHMENT

1.For the purposes of this Convention, the term “permanent establishment”means a fixed place of business through which the business of an enterprise is wholly or partly carried on.

2.The term “permanent establishment” includes especially:

a) a place of management;

b) a branch;

c) an office;

d) a factory;

e) a workshop, and

f) a mine, an oil or gas well, a quarry or any other place of extraction of

natural resources.

3. A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.

4.Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include:

a) the use of facilities solely for the purpose of storage, display or delivery

of goods or merchandise belonging to the enterprise;

b) the maintenance of a stock of goods or merchandise belonging to the

enterprise solely for the purpose of storage, display or delivery;

c) the maintenance of a stock of goods or merchandise belonging to the

enterprise solely for the purpose of processing by another enterprise;

d) the maintenance of a fixed place of business solely for the purpose of

purchasing goods or merchandise or of collecting information, for the

enterprise;

e) the maintenance of a fixed place of business solely for the purpose of

carrying on, for the enterprise, any other activity of a preparatory or

auxiliary character;

f) the maintenance of a fixed place of business solely for any combination

of activities mentioned in sub-paragraphs a) to e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.

5.Notwithstanding the provisions of paragraphs 1 and 2, where a person—other than an agent of an independent status to whom paragraph 6 applies—is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.

6.An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.

7.The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether

through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

CHAPTER III

TAXATION OF INCOME

Article 6

INCOME FROM IMMOVABLE PROPERTY

1.Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

2.The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.

3.The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.

4.The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.

Article 7

BUSINESS PROFITS

1.The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

2.Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the

same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.

3.In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.

4.Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.

5.No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.

6.For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.

7.Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.

Article 8

SHIPPING, INLAND WATERWAYS TRANSPORT AND AIR TRANSPORT 1.Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

2.Profits from the operation of boats engaged in inland waterways transport shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

3.If the place of effective management of a shipping enterprise or of an inland waterways transport enterprise is aboard a ship or boat, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship or boat is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship or boat is a resident.

4.The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

Article 9

ASSOCIATED ENTERPRISES

1.Where

a) an enterprise of a Contracting State participates directly or indirectly in

the management, control or capital of an enterprise of the other

Contracting State, or

b) the same persons participate directly or indirectly in the management,

control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.

2.Where a Contracting State includes in the profits of an enterprise of that State—and taxes accordingly—profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.

Article 10

DIVIDENDS

1.Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.

2.However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed:

a) 5 per cent of the gross amount of the dividends if the beneficial owner

is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends;

b) 15 per cent of the gross amount of the dividends in all other cases. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations.

This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

3.The term “dividends” as used in this Article means income from shares,“jouissance” shares or “jouissance” rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.

4.The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

5.Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.

Article 11

INTEREST

1.Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

2.However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.

3.The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty

charges for late payment shall not be regarded as interest for the purpose of this Article.

4.The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

5.Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

6.Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.

Article 12

ROYALTIES

1.Royalties arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State if such resident is the beneficial owner of the royalties.

2.The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience.

3.The provisions of paragraph 1 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the

other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

4.Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.

Article 13

CAPITAL GAINS

1.Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.

2.Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.

3.Gains from the alienation of ships or aircraft operated in international traffic, boats engaged in inland waterways transport or movable property pertaining to the operation of such ships, aircraft or boats, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

4.Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3, shall be taxable only in the Contracting State of which the alienator is a resident.

Article 14

INDEPENDENT PERSONAL SERVICES

1.Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base.

2.The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

Article 15

DEPENDENT PERSONAL SERVICES

1.Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

2.Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:

a) the recipient is present in the other State for a period or periods not

exceeding in the aggregate 183 days in the fiscal year concerned, and

b) the remuneration is paid by, or on behalf of, an employer who is not a

resident of the other State, and

c) the remuneration is not borne by a permanent establishment or a fixed

base which the employer has in the other State.

3.Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic, or aboard a boat engaged in inland waterways transport, may be taxed in the Contracting State in which the place of effective management of the enterprise is situated.

Article 16

DIRECTORS’ FEES

Directors’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.

Article 17

ARTISTES AND ATHLETES

1.Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.

2.Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised.

Article 18

PENSIONS

Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Article 19

GOVERNMENT SERVICE

1.a) Remuneration, other than a pension, paid by a Contracting State or a

political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be

taxable only in that State.

b) However, such remuneration shall be taxable only in the other

Contracting State if the services are rendered in that State and the

individual is a resident of that State who:

(i) is a national of that State; or

(ii) did not become a resident of that State solely for the purpose of

rendering the services.

2.a) Any pension paid by, or out of funds created by, a Contracting State or

a political subdivision or a local authority thereof to an individual in

respect of services rendered to that State or subdivision or authority shall be taxable only in that State.

b) However, such pension shall be taxable only in the other Contracting

State if the individual is a resident of, and a national of, that State.

3.The provisions of Articles 15, 16 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried

on by a Contracting State or a political subdivision or a local authority thereof.

Article 20

STUDENTS

Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.

Article 21

OTHER INCOME

1.Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.

2.The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

CHAPTER IV

TAXATION OF CAPITAL

Article 22

CAPITAL

1.Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.

2.Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State.

3.Capital represented by ships and aircraft operated in international traffic and by boats engaged in inland waterways transport, and by movable property pertaining to the operation of such ships, aircraft and boats, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

4.All other elements of capital of a resident of a Contracting State shall be taxable only in that State.

CHAPTER V

METHODS FOR ELIMINATION OF DOUBLE TAXATION

Article 23 A

EXEMPTION METHOD

1.Where a resident of a Contracting State derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in the other Contracting State, the first-mentioned State shall, subject to the provisions of paragraphs 2 and 3, exempt such income or capital from tax.

2.Where a resident of a Contracting State derives items of income which, in accordance with the provisions of Articles 10 and 11, may be taxed in the other Contracting State, the first-mentioned State shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in that other State. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such items of income derived from that other State.

3.Where in accordance with any provision of the Convention income derived or capital owned by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.

Article 23 B

CREDIT METHOD

1.Where a resident of a Contracting State derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in the other Contracting State, the first-mentioned State shall allow.

a) as a deduction from the tax on the income of that resident, an amount

equal to the income tax paid in that other State;

b) as a deduction from the tax on the capital of that resident, an amount

equal to the capital tax paid in that other State.

Such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in that other Staff.

2.Where in accordance with any provision of the Convention income derived or capital owned by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.

CHAPTER VI

SPECIAL PROVISIONS

Article 24

NON-DISCRIMINATION

1.Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.

2.The term “nationals” means:

a) all individuals possessing the nationality of a Contracting State;

b) all legal persons, partnerships and associations deriving their status as

such from the laws in force in a Contracting State.

3.Stateless persons who are residents of a Contracting State shall not be subjected in either Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of the State concerned in the same circumstances are or may be subjected.

4.The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

5.Except where the provisions of paragraph 1 of Article 9, paragraph 6 of Article 11, or paragraph 4 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.

6.Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

7.The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description.

Article 25

MUTUAL AGREEMENT PROCEDURE

1.Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting

State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.

2.The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.

3.The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.

4.The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a Commission consisting of representatives of the competent authorities of the Contracting States.

Article 26

EXCHANGE OF INFORMATION

1.The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

2.In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:

a) to carry out administrative measures at variance with the laws and

administrative practice of that or of the other Contracting State;

b) to supply information which is not obtainable under the laws or in the

normal course of the administration of that or of the other Contracting State;

c) to supply information which would disclose any trade, business, indus-

trial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).

Article 27

DIPLOMATIC AGENTS AND CONSULAR OFFICERS

Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.

Article 28

TERRITORIAL EXTENSION

1.This Convention may be extended, either in its entirety or with any necessary modifications (to any part of the territory of (State a) or of (State b) which is specifically excluded from the application of the Convention or), to any State or territory for whose international relations (State a) or (State b) is responsible, which imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed between the Contracting States in notes to be exchanged through diplomatic channels or in any other manner in accordance with their constitutional procedures.

2.Unless otherwise agreed by both Contracting States, the termination of the Convention by one of them under Article 30 shall also terminate, in the manner provided for in that Article, the application of the Convention (to any part of the territory of (State a) or of (State b) or) to any State or territory to which it has been extended under this Article.

Note: The words between parenthesis are of relevance when, by special provision, a part of the territory of a Contracting State is excluded from the application of the Convention.

CHAPTER VII

FINAL PROVISIONS

Article 29

ENTRY INTO FORCE

1.This Convention shall be ratified and the instruments of ratification shall be exchanged at ... ... ... as soon as possible.

2.The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect:

a) (in State A): ... ... ... ... ... ... ... ... ... ... ... ... ...

b) (in State B): ... ... ... ... ... ... ... ... ... ... ... ... ...

Article 30

TERMINATION

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the year ... ... ... In such event, the Convention shall cease to have effect:

a) (in State A): ... ... ... ... ... ... ... ... ... ... ... ... ...

b) (in State B): ... ... ... ... ... ... ... ... ... ... ... ... ...

TERMINAL CLAUSE

Note: The terminal clause concerning the signing shall be drafted in

accordance with the constitutional procedure of both Contracting States.

国家税务总局关于税收协定常设机构认定等有关问题的通知

乐税智库文档 财税法规 策划 乐税网

国家税务总局关于税收协定常设机构认定等有关问题的通知 【标 签】税收协定常设机构认定 【颁布单位】国家税务总局 【文 号】国税发﹝2006﹞35号 【发文日期】2006-03-14 【实施时间】2006-03-14 【 有效性 】全文有效 【税 种】外商投资企业和外国企业所得税 各省、自治区、直辖市和计划单列市国家税务局、地方税务局，扬州税务进修学院： 我国对外谈签的税收协定第五条（常设机构）第一款规定：“常设机构”一语是指企业进行全部或部分营业的固定场所；第四款规定：应认为，常设机构不包括专门为本企业进行准备性或辅助性活动的目的所设的固定营业场所。根据联合国税收协定范本注释、经济合作发展组织税收协定范本注释以及世界上多数国家的做法，对“营业”一语和“准备性或辅助性”一语的含义以及其他涉及常设机构的问题，解释如下： 一、“营业”一语是对英语“business”一词的翻译，实际含义不仅仅包括生产经营活动，还包括非赢利机构从事的一般业务活动。因此，税收协定缔约对方的非赢利机构，通过在我国设立的固定基地或场所从事业务活动，除为该机构进行准备性或辅助性活动外，应认为在我国构成常设机构。 二、对于“准备性或辅助性”活动的判定，应注意以下原则： （一）固定基地或场所是否仅为总机构提供服务，或者是否与他人有业务往来； （二）固定基地或场所的业务性质是否与总机构的业务性质一致； （三）固定基地或场所的业务活动是否为总机构业务的重要组成部分。 如果固定基地或场所不仅为总机构服务，而且与他人有业务往来，或固定基地或场所的业务性质与总机构的业务性质一致，且其业务为总机构业务的重要组成部分，则不能认为该固定基地或场所的活动是准备性或辅助性的。 三、对于缔约国对方居民个人为常设机构工作取得的工资、薪金所得，应按照税收协

国际税收习题附答案版

一、单?项选择题 1. 下列选项中，属于国际税收的研究对彖的是（C ）。 A. 各国政府处理与其管辖范围内的纳税人之间征纳关系的准则和规范 B. 各国政府处理与其管辖范围内的外国纳税人Z间征纳关系的准则和规范 C. 各国政府处理与其它国家之间的税收分配关系的准则和规范 D. 各国政府处理它同外国籍跨国纳税人之间的税收征纳关系和与其他国家之间的税收分配关系的准则和规范 2. 约束对跨国纳税人來H非居住国的投资所得行使所得来源地管辖权的规范时，其标准是（C） A. 实际支付地标准 B. 劳务提供地标准 c.权利使用地标准 D.比例分配标准 3. 跨国纳税人从事跨国经营和劳务，可能发生国际收入和费用分配的是（A ） o A.关联公司之间 B.跨国公司与无关联公司之间 C. 无关联公司之间 D.跨国自然人 4. 国际双朿征税的扩大化问题主要导源于（A ） A.不同的税收管辖权体现出了不同的财权利益 B.跨国纳税人的形成 C.直接投资的增多1 U D.国际法的复杂程度 5. 我国采用户籍标准确定跨国自然人居民身份时规定的居住期限是（C ）。 A. 90 天 B. 183 天 C. 365 天 D. 5 年 6. 国际税收的本质是（A ） A.国家之间的税收关系 B.对外国居民征税 C.涉外税收 D.国际组织对各国居民征税 7. 多数国家为了维护本国的财权利益，在税收竹辖权方面（C ） A.只实行所得来源地管辖权 B.只实行居民

（公民）管辖权 C.同时实行所得来源地管辖权和居民（公民）管辖权 D.只实行地域管辖权 8. 根据两人范本的稱神，如果两国在判定法人居民身份时发生冲突，则认定其瑕终居民身份应根据 （D ） A.注册地标准 B.常设机构标准 C.选举权控制标准 D.实际管理机构所在地标准 9. 免税方法的指导原则是（C ）。. A. 放弃行使所得來源地管辖权 B.承认所得來源地管辖权的独占地位 C.避免双重征税 D.对跨国所得的分享 10. 下列国家中同时行使所得來源地管辖权、居民管辖权和公民管辖权的是（C ）。 A冲国 B.日本 C.美国 D.俄罗斯 11.1963年由经济合作与发展组织起草的一个国际税收协定范本是（D ）。 A. 《关于对所得和资本利得避免双重征税的协定范本》 B. 《关贸总协定》 C. 《维也纳外交关系公约》 D. 《关于避免双重征税的协定范本》 12.在居住国的税收负担率高于非居住国税负的条件下，免税的结果是（D）o A. 使居住国多征-部分税收■ B. 使居住国少征-部分税收 C. 与居住国没有什么关系 D. 减缓了国际双重征税 13.一居住在英国3年的美国公民仅有来自中国的收入，则他应该（D ） o A.只向英国纳税 B.只向美国纳税 C.只向中国纳税 D.既向中国纳税又向英国纳税，同时还向美国纳税 14.下列地区中，属于国际上着名避税港集中地的是（A ）。

税收征管法》重要名词与相关名词解释

税收征管法》重要名词与相关名词解释 税收是指国家为满足一般的社会共同需要，凭借政治权力，按照国家法律、行政法规规定的标准，强制地、无偿地向社会成员取得收入的一种方式，也是国家凭借政治权力参与社会产品分配的一种特殊分配关系。税收有三大基本特征：一是强制性；二是无偿性；三是固定性，即必须由法律、行政法规明确规定。 税收的开征是指国家税法规定的某种税收的有效期的开始，税收开征权行使的结果是某部税法法律效力从即日或有明 确规定之日起有效，税款开始实施征收。 税收的停征是指国家税法规定的某种税收的有效期的停止。税收的停征有两种形式：一是直接停征，即在有关税收法律、行政法规中明文规定某种税收在某时停止征收；二是间接停征，即有关税收法律、行政法规中规定的税收，在后来制定、发布的新税法中作了新的规定，根据后法否定前法、新法优于旧法的原则。在其相抵触范围内视前法规定的为停征。 退税是指将已征收的税款，退还给纳税人。需要退税的情况一般包括：一是因税务机关的失误而多征或者不应征而征的税款，需要退还给纳税人；二是在实行预缴或者预扣税款的情况下，最后在汇算清缴时有多余的部分需要退还给纳税人；三是作为税收优惠政策的退税，比如为鼓励企业出口而实行的增值税出口退税等等。 补税是指对纳税人应缴末缴的税款予以补缴。减税和免税减税是指对应征收的税收减少征收；免税是指对实施征收的税收予以免征。税收减免主要有法定减免、特定减免及临时减免。 纳税人是指法律、行政法规规定直接负有纳税义务的单位和个人。

扣缴义务人是指依照法律、行政法规规定负有代扣代缴、代收代缴税款义务的单位和个人。一般来说，必须是与纳税人之间有支付和收入关系的单位和个人才能充当扣缴义务人，其扣缴义务主要包括“代扣代缴”和“代收代缴”两种。 代扣代缴是指扣缴义务人从其待有的纳税人收入中扣除纳税人应纳税款并代为缴入国库的行为。一般来说，扣缴义务人在支付有关款项时或者办理业务时，按照税收法律、行政法规及税务机关的规定，履行代收代缴义务，以便于加强税收的源泉控制，简化征税手续，减少税款流失。 代收代缴是指扣缴义务人借助经济往来关系向纳税人收取应纳税款并代为缴人国库的行为。一般来说，扣缴义务人在收取纳税人有关义务款项时，按照税收法律、行政法规及税务机关的规定，履行代收代缴义务，以便加强税收的源泉控制，简化征税手续，减少税款流失。 税率税率是指应纳税额与征税对象数额之间的比例，是计算应纳税额的尺度。税率的种类主要包括：比例税率(对同一征税对象只规定一个征税比例)、累进税率(按征税对象数额大小规定不同等级的税率，数额越大税率越高。又分全额累进、超额累进和超倍累进)、累退税率(按征税对象数额大小规定不同等级的税率，数额越大税率越低)、定额税率(即直接规定一个固定的税额，一般适用于从量计征的税种)。 回避所谓回避制度，一般是指执法人员对与本人有特定关系(比如与当事人及其代理人有近亲属关系、与本案的处理有利害关系或者有其他可能会影响对案件的公正处理的关系等)的案件回避而不承担办理任务，以防止徊私舞弊。回避制度是执法公正的一项重要的组织上的保证，是专门为保障执法的公平、公正原则而设计的，因此被广泛运用于几乎所有的司法和行政执法领域，甚至不少非执法领域但又需要保障公平、公正原则的行业，也采用这种回避制度。

第十章 国际税收协定

第十章国际税收协定 掌握国际税收协定的概念和种类； 了解国际税收协定的作用； 把握两个国际税收协定范本的差别和国际税收协定的内容。 第一节国际税收协定概述 一、国际税收协定的概念 International tax convention：两个或两个以上主权国家，为了协调相互间的税收分配关系和解决重复征税问题，经对等协商和谈判所缔结的一种书面协议或条约。 一般是指国与国之间签订的避免对所得和资本双重征税和防止偷逃税的协定。 二、国际税收协定的类型 （一）根据主体的多少划分为 – 1.双边税收协定：现实中居多 – 2.多边税收协定：现实中只有几十个，如《北欧公约》《安第斯税收协定》，目前只有国际税收协定范本。 （二）根据内容的不同可划分为 – 1.综合税收协定 – 2.特定税收协定 三、国际税收协定的作用 1.弥补国内税法单边解决国际重复征税问题存在的缺陷； 2.兼顾居住国和来源国的税收利益； 3.在防止国际避税和国际偷逃税问题上加强国际合作。 四、国际税收协定的产生与发展 ◆一个半世纪的历史，由单项到综合，由双边到多边，从随机到模式的发展过程。 《经合发组织范本》： 1963年，有24个成员国的经济合作与发展组织（OECD）首次公布了《关于对所得和财产避免双重征税的协定范本》，简称为《经合发范本》或《OECD范本》 1977年修订并正式出现，比较强调居民税收管辖权，对地域税收管辖权有所限制，推动了发达国家间的税收合作，被称为“富国俱乐部”。 《联合国范本》： 1968年，成立了一个由发达国家和发展中国家代表组成的专家小组，起草发达国家与发展中国家间的税收协定范本 1979年，公布《关于发达国家与发展中国家间避免双重征税的协定范本》，简称《联合国范本》或《UN范本》 兼顾了发达国家与发展中国家的利益 ◆两个范本的产生标志着国际税收关系的协调活动进入了规范化阶段 五、国际税收协定的法律地位 ◆从目前大多数国家的规定来看，当国际税收协定与国内税法不一致时，国际税收协定处于优先执 行的地位。 ◆目前其他许多国家也主张国际税收协定不能干预缔约国制定、补充和修改国内税法，更不能限制 国内税法作出比税收协定更加优惠的规定；如果国内税法的规定比税收协定更为优惠，则一般应遵照执行国内税法。 ◆我国是主张税收协定应优先于国内税法的国家：我国《外商投资企业和外国企业所得税法》第28 条规定：“中华人民共和国政府与外国政府订立的有关税收的协定同本法有不同规定的，依照协定的规定办理。” ◆国际税收协定在少数国家并不具有优先于国内税法的地位，如美国。 美国的例子：美国财政收入法典第7852(d)节中指出，国际税收协定中的条款与国内税法中的条款

纳税筹划第八章自测题

第八章国际税收筹划 （一）单项选择题 1.国际税收筹划不仅需要跨国企业遵循其本国的税法，而且要遵循（）。 A. 中国税法 B. OECD税法 C. 联合国税法 D. 东道国的税法 答案：D。 解析：由于不同国家实现其税收管辖权的方式并不相同，因此，各国对境外企业在境内从事经营活动的税收规定也不相同。在现实中，大部分国家同时实行居民管辖权和地域管辖权。这意味着，大部分国家对于境外企业在境内从事生产经营活动取得的所得都要征收所得税，同时对本国居民在境内外从事经营活动取得的全部所得都要征收所得税。当一国企业到另一国开展生产经营活动并取得收入时，往往需要按照东道国税法的规定缴纳企业所得税，同时还要按照本国税法的规定缴纳所得税。因此，跨国企业在进行国际税收筹划时，不仅应当遵循和考虑其居住国的税法，而且要遵循和考虑其东道国的税法。这也是国际税收筹划的最主要特征。 2.国际税收筹划的直接目的是减轻（）。 A.高税国税负 B.境外税负 C.本国税负 D.整体税负 答案：D。 解析：由于各国税法存在巨大差异，而且企业在不同国家开展经营活动的性质、获利水平存在差异，因此，企业旨在降低其在某一国税负的税收筹划安排很有可能导致其在另一国税负的增加。这种“摁下葫芦浮起瓢”的筹划方法会增加企业在全球的整体税负。这显然不是税收筹划的理想结果。因此，作为从全球获利、在多个国家纳税的跨国企业，其国际税收筹划活动需要综合考虑各国税制的特点和差异，并以此为基础，对组织结构、交易形式、成本费用与收入等进行合理的安排，以降低企业在全球的整体税负。 3.如果一个企业或个人被一个国家认定为其税收居民，那它（他）就要在该国承担（）。 A.无限纳税义务 B.有限纳税义务 C.本国纳税义务 D.外国纳税义务 答案：A。

国际税收习题附答案版

一、单项选择题 1.下列选项中，属于国际税收的研究对象的是（ C ）。 A.各国政府处理与其管辖范围内的纳税人之间征纳关系的准则和规范 B.各国政府处理与其管辖范围内的外国纳税人之间征纳关系的准则和规范 C.各国政府处理与其它国家之间的税收分配关系的准则和规范 D.各国政府处理它同外国籍跨国纳税人之间的税收征纳关系和与其他国家之间的税收分配关系的准则和规范 2. 约束对跨国纳税人来自非居住国的投资所得行使所得来源地管辖权的规范时，其标准是（ C） A.实际支付地标准 B.劳务提供地标准 C.权利使用地标准 D.比例分配标准 3.跨国纳税人从事跨国经营和劳务，可能发生国际收入和费用分配的是（ A ）。 A．关联公司之间 B．跨国公司与无关联公司之间 C．无关联公司之间 D．跨国自然人 4. 国际双重征税的扩大化问题主要导源于（ A ） A.不同的税收管辖权体现出了不同的财权利益 B.跨国纳税人的形成 C.直接投资的增多 D.国际法的复杂程度 5.我国采用户籍标准确定跨国自然人居民身份时规定的居住期限是（ C ）。 A.90天 B.183天 C.365天 D.5年 6. 国际税收的本质是（ A ） A．国家之间的税收关系 B．对外国居民征税 C．涉外税收 D．国际组织对各国居民征税 7.多数国家为了维护本国的财权利益，在税收管辖权方面( C ) A．只实行所得来源地管辖权 B．只实行居民(公民)管辖权C．同时实行所得来源地管辖权和居民(公民)管辖权 D．只实行地域管辖权

8. 根据两大范本的精神，如果两国在判定法人居民身份时发生冲突，则认定其最终居民身份应根据( D ) A．注册地标准 B．常设机构标准 C．选举权控制标准 D．实际管理机构所在地标准 9．免税方法的指导原则是（ C ）。. A.放弃行使所得来源地管辖权 B.承认所得来源地管辖权的独占地位 C.避免双重征税 D.对跨国所得的分享 10.下列国家中同时行使所得来源地管辖权、居民管辖权和公民管辖权的是（ C ）。 A.中国 B.日本 C.美国 D.俄罗斯 11.1963年由经济合作与发展组织起草的一个国际税收协定范本是（ D ）。 A.《关于对所得和资本利得避免双重征税的协定范本》 B.《关贸总协定》 C.《维也纳外交关系公约》 D.《关于避免双重征税的协定范本》 12.在居住国的税收负担率高于非居住国税负的条件下，免税的结果是（D）。 A.使居住国多征一部分税收 B.使居住国少征一部分税收 C.与居住国没有什么关系 D.减缓了国际双重征税 13. 一居住在英国3年的美国公民仅有来自中国的收入，则他应该（ D ）。 A. 只向英国纳税 B. 只向美国纳税 C. 只向中国纳税 D. 既向中国纳税又向英国纳税，同时还向美国纳税 14.下列地区中，属于国际上著名避税港集中地的是（ A ）。 A.靠近美国 B.靠近亚洲 C.靠近非洲 D.靠近中国 15.税收抵免方法中的间接抵免适用于( A ) A.母子公司之间 B.总分公司之间 C.民营公司之间 D.独立公司之间

国际税收——跨国劳务所得

第三章国际重复征税及其解决办法 二、避免同种税收管辖权重叠所造成的国际重复征税的方法 （二）约束地域管辖权的国际规范 2.个人劳务所得1：分独立个人劳务和非独立个人劳务 ·独立个人劳务所得是指缔约国居民从事某种专业性劳务或其他独立性活动取得的报酬。2“专业性劳务”即个人独立地从事非雇佣的各种劳动，包括独立的科学、文化、艺术、教育或教学活动，以及医师、律师、会计师、建筑师、咨询、翻译、工程师、牙医师等从事的独立活动，但不包括工业和商业活动或在雇佣形式下进行的专业性劳务，因为它属于跨国营业利润的性质。独立劳务所得具有独立性和随意性。3 ——对于独立个人劳务所得，国际上尚无统一征税规范：OECD范本采用“常设机构原则”，视为一种经营所得（营业利润）。而UN范本继续遵循以往原则，主张固定基地原则（the principle of a fixed base）4其适用于常设机构原则相同，即在来源地国是否设立固定基地，是其能否对非居民独立劳务所得能否进行征税的前提，同样，来源地国可以征税的范围也以通过固定基地取得的所得为限。固定基地指的是固定场所或者设施，而个人在其中或者使用其从事独立劳务，举例来说，比如牙医诊所、会计师事务所。对比协定范本对固定基地原则与常设机构原则的规定，其在定义、划分征税方法等方面皆比较类化，但二者调整对象不同，前者是个人活动的场所，而后者为营业所在。 在国际税收协定范本和各国的双边税收协定中，衡量跨国独立劳动者提供劳务地及收入来源国，通常采用以下三种标准5： 1.固定基地标准，固定基地标准是以一个跨国独立劳动者在某一国家内是否设有经常使用 的固定基地从事专业性劳务活动，并通过该固定基地取得所得为依据，来确定独立劳务所得来源地的一种方法或标准。 2.停留时间(期间)标准，停留时间标准是以一个从事跨国独立劳务的人在有关会计年度中 停留在某一国家的时间连续或累计是否已达到一定的天数（一般为183天）为依据，来确定独立劳务所得来源地的一种方法或标准。 3.所得支付者标准，所得支付者标准是以某个跨国独立劳务者取得的报酬是否由某个国 家的居民或设在该国境内的常设机构支付（或负担），并且在一个年度内超过一定金额限度为依据，来确定独立劳务所得来源地的一种方法或标准。 ·非独立个人劳务所得（雇佣所得）是指一国居民的纳税人因任职或受雇于他人从事劳动活动所取得的来源于居住国境外的工资、薪金或其他类似性质的报酬（董事费、退休金和政府服务费除外）。 1·劳务提供地标准（包括中美等大多数国家采用此标准）中国个人所得税法第5条：凡因任职、受雇、履约等而在中国境内提供劳务的所得，不论支付地点是否在中国境内，均为来源于中国境内的所得，依法应在中国纳税。 ·劳务所得支付地标准以支付劳务所得的居民或固定基地常设机构（PE）的所在国为劳务所得的来源国。（英国、葡萄牙、荷兰等历史上老牌发达国家采用此标准，以利益最大化） 2Model double taxation convention between developed and developing countries article 3《OECD 税收协定范本》或《联合国税收协定范本》都未对独立劳务所得加以定义，仅仅通过举例对独立劳务活动的含义进行说明，但列举并不完整。独立劳务活动表示不从属于任何雇主，可以自主安排工作的个人提供的任何劳务。它不能够在经济上或者人身上依附于付款人，并且应当自行承担行为风险和报酬。4UN协定范本第14条第1款（a）规定：缔约国一方居民由于专业性劳务或其他独立性活动取得的所得，应仅在该缔约国征税。但在缔约国另一方巧有经常为从事上述活动目的的固定基地的除外。对于上述固定基地，缔约国另一方可以仅对属于该固定基地的所得征税。 5UN范本提出具备3个条件标准之一的，即可在收入来源国（非居住国）征税。我国对外已签订的协定中，采用联合国范本的规定，除与泰国、马来西亚等国签订的个别税收协定采用所述第三个条件外，其余一般采用前两个条件。

国际税收讲义.doc

国际税收讲义 教材：《国际税收》杨斌著复旦大学出版社2003.6 本课程的参考书： 1、《国际税收》（第二版）朱青编著中国人民大学出版社2004 2001 F810.42/611.3 《国际税收导论》邓子基、唐腾翔经济科学出版社1988 F810.42/091 2、《国际税法学》廖益新主编北京大学出版社2001 D996.3/788（陈安1987鹭江出版社） 《国际税法》（第二版）高尔森主编法律出版社1993 D996.3/761（88版） 《国际税法学》刘剑文主编北京大学出版社2004 D996.3/867.01（99版） 3、《OECD税收协定范本注释》税总国际司译中国税务出版社2000 F810.42/086.2 《联合国范本注释》刘金枝译中国财政经济出版社1991 F810.42/862 《国际税收协定通论》唐腾翔中国财政经济出版社1992 F810.42/768 《对外避免双重征税协定汇编》人民法院出版社2001 919页F810.42/611.3

4、《国际税收筹划》朱洪仁著上海财经大学出版社2000 F810.42/686.4 《全球经济中的转让定价策略》税总科研所译中国财政经济出版社1997 参考杂志：《涉外税务》 本课程的主要内容： 导论 第一：居民身份确定规则第二：所得征税权分配规则 第三：税收协定范本比较研究第四：国际重复征税减除方法 第五：国际避税方法及防范第六：转让定价及调整方法 第七：非启示原则和涉外税收优惠政策 导论 一、前言 1为什么要研究国际税收？ 税收问题是一国主权的重要内容，各国为了维护本国的利益，采取了全面的税收管辖权（来源地税收管辖权和居民税收管辖权），在跨国范围内，全面的税收管辖权的实施伴随着经济国际化的发展就必然带来在税收领域引发如下问题： 一是重复征税。重复征税产生的直接原因是国与国之间税收管辖权的交叉重叠，根本原因是有关国家判定所得来源地或居民身份的

简答题 国际税收

国际税收简答题 1．简述国际税收的概念及其研究对象和范围。 概念：广义上说，国际税收是指在开放的经济条件下因纳税人的经济活动扩大到境外以及国与国之间税收法规存在差异或相互冲突而带来的一些税收问题和税收现象。从某一国家的角度看，国际税收是一国对纳税人的跨境所得和交易活动课税的法律、法规总称。 国际税收的研究对象：是各国政府为协调国际税收分配活动所进行的一系列税收管理并采取的措施，以及由此而形成的国家之间的税收分配关系及其处理准则和规范。 国际税收的研究范围：主要是所得税及资本收益税方面的问题，重点是所得税方面的问题。 2．国际税收的定义及其研究内容 定义：广义上说，国际税收是指在开放的经济条件下因纳税人的经济活动扩大到境外以及国与国之间税收法规存在差异或相互冲突而带来的一些税收问题和税收现象。从某一国家的角度看，国际税收是一国对纳税人的跨境所得和交易活动课税的法律、法规总称。 国际税收的研究内容：主要有税收管辖权问题，国际双重征税问题，国际避税与反避税问题，国际税收协定等问题。 3．如何理解国际税收的含义 广义上说，国际税收是指在开放的经济条件下因纳税人的经济活动扩大到境外以及国与国之间税收法规存在差异或相互冲突而带来的一些税收问题和税收现象。从某一国家的角度看，国际税收是一国对纳税人的跨境所得和交易活动课税的法律、法规总称。 对于国际税收的含义，可以从三个方面进行理解：一是国际税收不能脱离国家税收而单独存在；二是国际税收不能离开跨国纳税人这个关键因素；三是国际税收是关于国家之间的税收分配关系。 4．简述常设机构的概念及其营业利润的确定原则。 概念：常设机构是指一个企业进行全部或部分经营活动的固定营业场所。其范围很广，包括管理机构、分支机构、办事处、工厂、车间、矿场、油井、气井、采石场、建筑工地等。确定原则： （1）实际所得原则（归属原则）。一国只对非居民公司通过本国常设机构实际取得的经营所得征税，对其通过本国常设机构以外的途径或方式取得的经营所得不征税。 （2）引力原则：如果一家非居民公司在本国设有常设机构，这是即使它在本国从事一些经营活动没有通过这个常设机构，但只要这些经营活动与这个常设机构所从事的业务活动相同或类似那么这些没有通过该常设机构取得的经营所得也要被归并到常设机构的总所得中，在当地一并纳税。 5 ．简述税收管辖权及其确立原则。 税收管辖权是一国政府在征税方面的主权，它表现在一国政府有权决定对哪些人征税、征哪些税以及征多少税等方面。 确立原则： （1）属地主义原则：一国有权对来源于本国境内的一切所得征税，而不论取得这笔所得的是本国人还是外国人。 （2）属人主义原则：一国有权对本国居民或公民的一切所得征税，而不论他们的所得来源于本国还是外国。

(完整版)国际税收的形成与发展

仅供个人参考
第二章 国际税收的形成与发展
学习目标：P17 本章导读：P17
第一节 国际税收的形成
一、国际税收产生的条件
For personal use only in study and research; not for commercial use 税收产生的前提条件：经济条件；政治条件 国际税收产生的条件： ⅰ 跨国所得的大量形成
For personal use only in study and research; not for commercial use
ⅱ 所得税的普遍征收和不同税收管辖权的行使 （一）跨国所得的出现，同国际税收的产生有直接的必然联系
跨国所得：是指来源于一国但为另一国居民或公民纳税人所拥有的所得 跨国所得是国际税收产生的物质基础。 （二）所得税在世界各国的普遍征收和不同税收管辖权的行使同国际税收的产生有着本质的联系 跨国所得的产生为国际税收的产生提供了物质基础，而所得税在全球各国的普遍征收和不同税收
管辖权的行使则最终导致了国家间税收分配关系的发生。 二、国际税收形成的历史过程 （一）国际税收的史前期（没有国际税收产生的条件）
自从原始社会末期出现国家并逐渐产生税收以后，在奴隶社会和封建社会前期这个相当漫长的历 史时期内，世界各国经济交往极少。
这个时期，农业一直是各国的主要生产部门，农产物自然成为这个时期的主要征税对象。 由于农业生产同土地有着紧密的联系，人们的收入仅仅来自于国内，以原始的直接税为主的税收
征纳关系被限制在一国的范围之内。所以史前期没有国际税收产生的条件。 （二）国际税收的雏形期：资本主义发展初期，以间接税为主体的税收制度和国际贸易的发展导致国际税 收的产生
当人类进入资本主义社会以后，商品经济有了较大发展，商品流通范围也由国内延伸到国外，私 人财产不断增加。 在此情况下，各国课税对象的范围也扩大了---除农产物外，还有手工艺品、某 些财产和商品流转额。但一国征税不会涉及另一国的财权利益，从而并未引起国际税收关系的产 生。
18 世纪后期-19 世纪中期，欧洲爆发了资本主义产业革命，商品经济飞速发展，世界市场迅速形成。 欧洲各国推行帝国主义侵略政策和殖民政策，商品输出成为这一时期国家间经济关系的主要特征。 出口补贴与反补贴、倾销与反倾销，国际贸易竞争加剧，关税摩擦不断出现。 为此，有关国家 开始通过缔结双边或多边关税协定、条约，来协调国际经贸关系。
总之，在资本主义发展的前期，由于商品经济的迅速发展，原始的直接税逐渐让位于以间接税为 主的税收制度。国家间的税收协调也主要表现为经贸关系的税务联系，国际税收尚未形成。
（三）国际税收的形成期：二战之后 19 世纪末 20 世纪初，资本主义进入垄断阶段，资本输出成为这一阶段的主要特征。随着资本输出 的增长，跨国所得大量形成，随之出现了国家之间对同一笔所得如何分享税收的问题。 所以， 随着国际经济关系由商品输出发展为大量的资本输出后，必然引起跨国所得的大量出现（只有在 此时）---才为国际税收的产生提供了前提条件。 但在“二战”前，资本输入国主要都是殖民地和半殖民地国家和地区、且都没有独立的征税权。 所以，不存在帝国主义各国与殖民地之间如何分享税收的问题。 此外，大多数资本主义国家都是在进入 20 世纪以后才建立起所得税制度的（如：美、法、德、意
不得用于商业用途

国际税收试题一及答案

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C.资源税 D.个人所得税 5.（）是居住国政府对本国母公司和国外子公司在股息分配问题上所采取的抵免办法。 A.间接抵免法 B.直接抵免法 C.投资抵免法 D.延期付税法 6.（）是当今世界各国普遍采用的处理国际重复征税的方式。 A.单边方式 B.双边方式 C.多边方式 D.利用国际避税地 7.在各国涉外税法和国际税收协定中规定，最规范、最彻底免除国际重复征税的方法是（）。 A.全额免税法 B.累进免税法 C.抵免法 D.扣除法 8.国际双重征税产生的根本原因是（）。 A.跨国纳税人的出现 B.纳税人收益或所得的国际化 C.各国普遍采用所得税 D.各国税收管辖权的交叉重叠 9. 税境是指一个国家有效行使税收管辖权的界限。在坚持属地主义原则的国家里（）。 A.税境大于国境 B.税境小于国境 C.税境等于国境 D.税境和国境没有关系 10.在国际税收协定中，一般都订有无差别待遇的条款，它是涉外税收（）的具体体现。