摘要
本文描述了《多边公约》第七条所建议的在双边税收协定中加入主要目的测试条款,旨在基于交易或安排的主要目的来判断纳税人是否滥用协定。通过分析主要目的测试条款的适用范围和适用方法,本文作者提出该主要目的测试条款虽然是一项高效的一般反滥用规则,但也会造成税收确定性下降、征管成本升高、税收争议增多等负面影响,因此缔约国有必要在国内法中制定一些相应的客观性标准。
The Article 7 of the MLI suggests that a principal purpose test(PPT) article should be added to bilateral tax treaties, in order to test whether a taxpayer abusively uses tax treaties on the basis of the main purpose of the transaction or arrangement. Through examining the application scope and methods of the PPT test, the author argues that although the principal is a general anti-abuse rule with high efficiency, at the same time it may lead to certain negative impacts, such as a decrease of tax certainty, an increase of tax administration cost, and even an increase of tax disputes. The contracting states, therefore, are necessary to introduce some objective criteria in their domestic laws.
出处
《国际税收》
CSSCI
北大核心
2019年第10期63-66,共4页
International Taxation In China
基金
华东政法大学2019年度地方高水平大学和一流研究生教育引领计划系列项目资助
