联合国范本与经合组织范本:区别与晚近发展

发布时间：2018-02-21 10:07

本文关键词： 国际税法联合国范本经合组织范本 OECD范本 UN范本　出处：《江西社会科学》2012年04期 　论文类型：期刊论文

【摘要】：联合国范本与经合组织范本,都在避免双重征税、避免国际逃避税等重大问题上,平衡来源地国家与居住国之间的所得分配,创制和维护国际税收秩序,同时保护本国企业的国际竞争能力,但两个范本是有重要区别的,联合国范本有利于发展中国家。在经营所得的征税上,两者的区别主要在于对作为征税根据的常设机构的存续时间的规定不同。在资本所得的征税上,经合组织范本规定,利息收入、特许权使用费收入在收入来源地完全免税,股息、分红收入部分免税,联合国范本则把这些问题留给税收协定的双方通过谈判来决定,实际上是为发展中国家保留一定的征税权。在个人所得上,"固定基地"是否应该被"常设机构"所取代是两个范本的分歧焦点。在程序问题上,经合组织范本最近引进的仲裁条款,以及情报交换问题需要特别注意。
[Abstract]:The United Nations model and the OECD model both balance the distribution of income between countries of origin and countries of residence on major issues such as avoiding double taxation and avoiding international tax evasion, so as to create and maintain an international tax order. While protecting the international competitiveness of domestic enterprises, there are important differences between the two models, and the United Nations model is beneficial to developing countries... in terms of taxation of operating income, The difference between the two is mainly due to the difference in the duration of the permanent establishment on which the tax is based. With regard to the taxation of income from capital, the OECD model stipulates that interest income and royalty income are completely exempt from the source of the income. Dividends and dividends are partially tax-free, and the United Nations model leaves these issues to the parties to the tax treaty through negotiations. In fact, we are reserving a certain tax right for developing countries. Whether the "fixed base" should be replaced by a "permanent establishment" on personal income is the focus of disagreement between the two models. The recent introduction of arbitration clauses in the OECD Model, as well as the exchange of information, require special attention.
【作者单位】：吉林大学法学院;
【分类号】：D996.3

【共引文献】