摘要
本文分析了国际税收领域关于特许权使用费的基本规则,以及数字经济对跨境特许权使用费征税权的挑战,并提出优化我国特许权使用费跨境所得征税规则的设想:适度扩大常设机构范围并考虑引入新的联结度规则;增设独立交易原则补充措施;扩充税法中特许权使用费的范畴;推动特许权使用费跨境税收分享原则的实施。
This paper analyzes the basic rules of royalties in international taxation field,and the challenges of the digital economy to the taxing right of cross-border royalties,and then the paper puts forward the ideas of optimizing China’s crossborder tax rules of royalties,including appropriately expanding the scope of PE and considering the introduction of new nexus rules;adding supplementary measures of the arm’s length principle;expanding the scope of royalties in the tax law;and promoting the implementation of sharing principle of the cross-border taxation on royalties.
作者
靳东升
权锐
Dongsheng Jin;Rui Quan
出处
《国际税收》
CSSCI
北大核心
2020年第11期36-40,共5页
International Taxation In China
