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国内反避税法与税收协定之间是否相容一直是一个有争议的问题。在2003年的修订中,OECD范本注释的立场发生了根本性的转变,认为二者之间具有兼容性。本文深入分析了这一转变并揭示这一转变对我国新制定的《企业所得税法》中反避税规则的实施以及未来税收协定实践的影响和启示。
The compatibility of domestic anti-avoidance laws and tax treaties has always been a controversial issue. In the 2003 revision, the position of the OECD Model Notes changed fundamentally, believing the compatibility between the two. This article analyzes this shift in depth and reveals the implications and implications of this shift on the implementation of the anti-avoidance rules in the newly formulated “Enterprise Income Tax Law” and the practice of future tax treaties.