摘要
随着时代的发展,OECD范本中的常设机构定义逐渐落后于商业实践,成为跨国公司逃避税收义务时可以利用的漏洞。BEPS行动计划七以防止人为规避构成常设机构为目标,对OECD范本第5条常设机构条款提出了针对性的修改建议。实践中由于各国税收制度和税收利益不同,行动计划七在不同国家的转化适用情况也有所区别。我国在积极响应BEPS行动计划的同时,应该充分考虑我国投资结构和投资东道国的企业所得税税率等因素,从"一带一路"战略计划的需求出发,对税收协定中的常设机构作出最有利于自身利益的修改。
With the development of technology, the definition of permanent establishment in the OECD model gradually lags behind commercial practices and becomes a loophole which can be exploited by multinational corporations when evading tax obligations. BEPS Action 7 gave some proposals about changes to the provisions of Article 5 of the OECD Model with the aim of preventing artificial avoidance of a permanent establishment. In practice, due to differences in national taxation systems and tax benefits, the application of action 7 in different countries is different. While actively responding to the BEPS action plan, China should take full account of the investment structure and the corporate income tax rate of the investment host, and consid- er the demand of ＂the Belt and Road＂ initiative, so that it can make the most beneficial modification to permanent establish- ment in tax treaties.
出处
《法学评论》
CSSCI
北大核心
2017年第5期43-57,共15页
Law Review
基金
国家社科基金重点项目"后BEPS时代中国完善国际反避税的法律问题研究"(项目批准号:16AFX024)
教育部人文社会科学重点研究基地重大项目"中国参与全球税收治理法律问题研究"(项目批准号:15JJD820005)的阶段性成果
关键词
国际税收
常设机构
行动计划七
International Taxation
Permanent Establishment
BEPS Action 7
