国际税收中受益所有人概念的认定标准之探析.pdf

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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,