日本线下仓库构成常设机构案法律评析
发布时间：2018-10-26 17:53
【摘要】：在数字经济背景下,现有的常设机构定义可能无法正确反映跨国企业与非居民国之间的"经济关联",因此,也无法使税收与经济活动发生地或价值创造地相匹配。日本法院在最近的一项判决中认定,美国纳税人通过线上店在日本进行销售活动时使用的日本公寓和仓库,可以构成其在日本的常设机构。常设机构的界定问题对于协调各国对跨国企业的征税权具有重要意义,这一判决对如何适用OECD范本第五条第四款规定的常设机构的特定活动豁免规则具有重要的借鉴意义,也可以为理解BEPS行动计划一和行动计划七的相关内容提供参考。
[Abstract]:In the context of the digital economy, the existing definition of permanent establishment may not accurately reflect the "economic linkages" between multinational enterprises and non-resident States, and therefore, tax revenues cannot be matched with the place where economic activity occurs or where value creation occurs. In a recent ruling, a Japanese court found that Japanese apartments and warehouses used by U.S. taxpayers to sell in Japan through online stores could constitute their permanent establishment in Japan. The question of the definition of permanent establishment is of great significance to the coordination of the taxation rights of countries to multinational enterprises, and this decision is of great significance for the application of the rules on exemption from specific activities of the permanent establishment as set out in paragraph 4 of Article V of the OECD model. It can also provide reference for understanding BEPS action plan I and action plan 7.
【作者单位】： 武汉大学法学院;
【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”(项目编号: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”(项目编号:15JJD820005)的阶段性成果
【分类号】：D931.3
，
本文编号：2296508
[Abstract]:In the context of the digital economy, the existing definition of permanent establishment may not accurately reflect the "economic linkages" between multinational enterprises and non-resident States, and therefore, tax revenues cannot be matched with the place where economic activity occurs or where value creation occurs. In a recent ruling, a Japanese court found that Japanese apartments and warehouses used by U.S. taxpayers to sell in Japan through online stores could constitute their permanent establishment in Japan. The question of the definition of permanent establishment is of great significance to the coordination of the taxation rights of countries to multinational enterprises, and this decision is of great significance for the application of the rules on exemption from specific activities of the permanent establishment as set out in paragraph 4 of Article V of the OECD model. It can also provide reference for understanding BEPS action plan I and action plan 7.
【作者单位】： 武汉大学法学院;
【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”(项目编号: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”(项目编号:15JJD820005)的阶段性成果
【分类号】：D931.3
，
本文编号：2296508
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