多边法律工具与双边税收协定

发布时间：2018-03-18 11:30

本文选题：涵盖税收协定　切入点：兼容性条款　出处：《国际税收》2017年06期 　论文类型：期刊论文

【摘要】：《实施防范税基侵蚀与利润转移的税收条约措施的多边公约》(以下简称《公约》)为实现其宗旨,在结构内容设计上具有不同于其他多边和双边税收条约的立法特点。一国加入《公约》,并不意味着该国现有所有双边税收协定都将纳入《公约》的适用范围。对于纳入《公约》适用范围的涵盖税收协定(Covered Tax Agreement),《公约》有关应对BEPS措施的条款是否将产生取代、修改或增补涵盖税收协定条款的法律效果,取决于有关兼容性条款的内容和具体涵盖税收协定缔约各方提交的通知清单。为保证《公约》条款适用的清晰和确定,中国应注意及时与双边税收协定的缔约对方沟通协商,认真研究拟订出《公约》要求提交的各种相关通知清单。
[Abstract]:The multilateral Convention for the implementation of tax Treaty measures to prevent erosion of the tax Base and transfer of profits (hereinafter referred to as the Convention), A country's accession to the Convention does not mean that all existing bilateral tax agreements in the country will be covered by the scope of application of the Convention... Whether the provisions of the Convention on measures to respond to BEPS will be replaced by provisions of the Convention covering the covered Tax agreements that are covered by the scope of application of the Convention, The modification or addition of the legal effect of the provisions covering tax agreements depends on the content of the relevant compatibility provisions and the list of notifications submitted by parties specifically covering tax agreements... in order to ensure clarity and certainty as to the application of the provisions of the Convention, China should pay attention to timely communication and consultation with the contracting parties of bilateral tax treaties and carefully study and draw up lists of relevant notifications required by the Convention.
【作者单位】：厦门大学国际税法与比较税制研究中心;
【基金】：国家社科基金重点项目“应对BEPS背景下完善中国反避税法律体系研究”课题(项目批准号14AZD153)的部分研究成果
【分类号】：D996.3

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