欢迎来到天天文库
浏览记录
ID:49822609
大小:1017.26 KB
页数:40页
时间:2020-03-04
《国际税收中受益所有人概念的认定标准之探析.pdf》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、StudyontheStandardsoftheConceptof“BeneficialOwner”inInternationalTaxation(Abstract)Major:J.M.Researcharea:InternationaleconomiclawAuthor:GuoXiaoxiaoAdvisor:AssociateProfessorLiYongMostcountriestaxincomeonthebasisofbothresidenceandsource.Asaresult,cross
2、-bordertransactionsmaybetaxedtwice,bothinthesourcecountryandinthecountryofresidence.Thisphenomenonisknownas“doubletaxation”.Countriesmayavoidthisproblemeitherunilaterallybylegislationthatrelievescertainincomefromtaxorbi-laterally(ormulti-laterally)byen
3、teringdoubletaxationtreatieswithcountrieswithwhichtheyhavetradingorinvestmentrelationships.Taxtreatiesusuallyoperatebypartially,orfully,exemptingdividends,interest,androyaltiesfromwithholdingtaximposedbythesourcecountry.Treatypartnersintendthattreatybe
4、nefitsshouldbegrantedtotheirresidents,nottoresidentsofnon-contractingstates.Moreover,theyintendbenefitstobegrantedtopersonswhoenjoythebenefits,nottoanartificialentity.Mostcountriesthatnegotiatedoubletaxationagreementfollowthepatternofthemodeltaxconvent
5、iononincomeandoncapitalformulatedbytheOrganizationforEconomicCo-operationandDevelopment(Whichwillbereferredtoas“theOECDModel”).TheprovisionoftheOECDModeladdressthequestionofthequalificationforbenefitsunderthetreaty.Thesystemof“BeneficialOwner”,asanimpo
6、rtantstandardtorecognizeresidentstatus,isoneofthemostimportantconceptsofinternationaltreaties.Itpreventstreatyshoppingandextractingtaxbenefitsandhelpsreducestheeconomiclossofthestates.Mostofthebilateraltaxtreatiesusedthisterm1now.CountrieslikeNetherlan
7、dandEnglandallhavesomerelatedregulationsabout“BeneficialOwner”inthedomesticlaw.Chinaexplainedtheconceptandthestandardsof“BeneficialOwner”infileNo.601andmadesomefurtherexplanationsinpublicannouncementNo.30,Theyguidethetaxpracticessuccessfully,buttherear
8、estillsomeproblemsintheidentificationof“BeneficialOwner”.Thisthesisstudiescomprehensiveandsystematicontheterm“BeneficialOwner”andisdividedintothreeparts.Thefirstpartisasummarizeofthe“BeneficialOwner”system,itcontainsthehistoricalorigin,
此文档下载收益归作者所有